IFRS Foundation proposes update to IFRS Taxonomy 2021

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16 Dec 2021

The IFRS Foundation has issued a proposed IFRS Taxonomy Update, 'IFRS Taxonomy 2021 Proposed Update 3 — Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17).

The proposed changes reflect those made by Initial Application of IFRS 17 and IFRS 9—Comparative Information, issued on 9 December.

Details on the proposed changes are available in the press release on the IASB website and in proposed update itself. Comments are requested by 17 January 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.