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.

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