Accounting Research Tool
IASB Proposals

Proposed IFRS Taxonomy Updates

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PTU/2024/1, IFRS Accounting Taxonomy 2024—Update 1 — IFRS 18 Presentation and Disclosure in Financial Statements PTU/2023/2, Common Practice for Financial Instruments, General Improvements and Technology UpdatePTU/2023/1, International Tax Reform—Pillar Two Model Rules, Supplier Finance Arrangements and Lack of ExchangeabilityPTU/2022/2, Lease Liability in a Sale and Leaseback and Non-current Liabilities with CovenantsPTU/2022/1, General Improvements and Common PracticePTU/2021/3, Initial Application of IFRS 17 and IFRS 9 — Comparative Information Amendment to IFRS 17PTU/2021/2, Technology UpdatePTU/2021/1, Disclosure of Accounting Policies and Definition of Accounting EstimatesPTU/2020/5, General Improvements and Common Practice — IAS 19 Employee BenefitsPTU/2020/4, General Improvements and Common Practice — Presentation of information in primary financial statementsPTU/2020/3, Interest Rate Benchmark Reform — Phase 2 Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16PTU/2020/2, Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment — Proceeds before Intended UsePTU/2020/1, Covid-19-Related Rent Concessions — Amendment to IFRS 16PTU/2019/1, Interest Rate Benchmark Reform — Amendments to IFRS 9, IAS 39 and IFRS 7PTU/2018/2, General ImprovementsPTU/2018/1, Common Practice (IFRS 13 Fair Value Measurement)PTU/2017/2, Prepayment Features With Negative Compensation (Amendments to IFRS 9)PTU/2017/1, IFRS 17 Insurance ContractsPTU/2016/2, Applying IFRS 9 Financial Instruments With IFRS 4 Insurance Contracts (Amendments to IFRS 4)PTU/2015/2, IFRS Taxonomy 2015 — Common Practice (Information Technology, Media, Chemicals and Utilities)PTU/2015/1, 2015 Amendments to the IFRS® for SMEsXBRL/2014/8, IFRS Taxonomy 2014 — Narrow-Scope AmendmentsXBRL/2014/7, IFRS Taxonomy 2014 — IFRS 9 Financial InstrumentsXBRL/2014/6, IFRS Taxonomy 2014: IFRS 15 Revenue From Contracts With CustomersXBRL/2014/5, IFRS Taxonomy 2014: Common Practice (Transport and Pharmaceuticals)XBRL/2014/3, IFRS Taxonomy 2013: Common Practice (Telecommunications and Real Estate Activities)XBRL/2014/2, IFRS Taxonomy 2013: Annual Improvements to IFRSs 2010–2012 Cycle XBRL/2014/1, IFRS Taxonomy 2013: IFRS 9 Financial Instruments (Hedge Accounting)