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IFRS Foundation publishes additional proposal for IFRS Taxonomy 2014

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22 Aug 2014

The IFRS Foundation has published 'Proposed Interim Release 2 to the IFRS Taxonomy 2014' for public comment.

The proposed interim release contains additional taxonomy concepts that reflect new IFRSs and improvements to IFRSs published by the IASB and technical updates and corrections. In particular, this proposed interim release includes taxonomy elements for IFRS 15 Revenue from Contracts with Customers, which was issued on 28 May 2014.

The IFRS Foundation finalised its first interim release to the IFRS Taxonomy 2014 on 15 May 2014. It includes taxonomy elements for IFRS 14 Regulatory Deferral Accounts.

Comments on the proposed interim release are requested by 20 October 2014.

For more information, see the press release on the IASB’s website.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.