IFRS Foundation proposes second update to IFRS Taxonomy 2022

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28 Nov, 2022

The IFRS Foundation has issued a proposed IFRS Taxonomy Update, 'IFRS Accounting Taxonomy 2022 Proposed Update 2 — 'Lease Liability in a Sale and Leaseback' and 'Non-current Liabilities with Covenants''.

The proposed changes reflect two recent amendments to IFRS Accounting Standards:

Details on the proposed changes are available in the press release on the IFRS Foundation website and in proposed update itself. Comments are requested by 28 December 2022.

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.