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IFRS Foundation publishes proposed IFRS Taxonomy for issues identified in the context of annual improvements

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30 Nov 2017

The IFRS Foundation has published a proposed IFRS Taxonomy update 'IFRS Taxonomy 2017 — Annual Improvements'.

The proposed Taxonomy Update contains proposed improvements to the IFRS Taxonomy 2017 relating to:

  • enhancements to the data model to support consistent tagging of reporting related to continuing and discontinued operations;
  • changes to better reflect the disaggregation of disclosures in IAS 19 Employee Benefits; and
  • changes to better reflect disclosures in IFRS 7 Financial Instruments: Disclosures relating to the initial application of IFRS 9 Financial Instruments.

Comments on the proposed Taxonomy Update are requested by 29 January 2018.

For more information, see the press release and proposed Taxonomy Update 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.