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IFRS Foundation publishes additional proposal for IFRS Taxonomy 2014

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Aug 22, 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 issued by the IASB, as well as 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 May 28, 2014.

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

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

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

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.