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IFRS Taxonomy

Date recorded:

IFRS Taxonomy due process (Agenda Paper 25)

In this session, the staff sought the Board’s permission to shorten the comment period for the Proposed IFRS Taxonomy Update for the amendment Initial Application of IFRS 17 and IFRS 9—Comparative Information to 30 days. The IFRS Taxonomy due process normally requires a 60-day comment period for public consultation on Proposed IFRS Taxonomy Updates. However, it allows the Board to shorten that period to 30 days if the matter is urgent or narrow in scope.

Board decision

All Board members supported the staff recommendation to shorten the comment period.

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.