4 August 2015
The IFRS Foundation published today for public comment
the Proposed Update 2 to the IFRS Taxonomy 2015 — Common
Practice.
IFRS Taxonomy update contains additional taxonomy concepts that reflect new Standards and amendments to Standards issued by the IASB, thereby allowing entities wishing to report electronically using the latest Standards to do so without the need for these entities to create their own taxonomy concepts. They may also contain technical updates, new common practice elements or general taxonomy improvements.
The proposed IFRS Taxonomy Update 2 sets out the proposed additions to the IFRS Taxonomy for entities engaged in:
The proposed additions are the result of the empirical analysis of IFRS financial statements. This document also includes proposed new elements discovered during the analysis for these specific activities that have a more general reporting scope.
For
XBRL files, the IFRS Taxonomy Illustrated, versioning reports, element
definitions in Excel and other supporting materials, click
here.
The Proposed Update comment period ends on 30 October 2015.
All comment letters should be submitted via the online upload page below. Please refrain from sending comment letters to IASB or IFRS Foundation individuals, because this risks duplication and may cause delays in the posting of letters onto the ifrs.org website. Board and staff members have access to all comment letters submitted via the online upload page. You must be a registered eIFRS user to submit a comment letter. Registration is free, and you can register here (registration is free).
Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.
View the comment letters for the Proposed Update 2 to the IFRS Taxonomy 2015 — Common Practice
| Documents |
| IFRS
Taxonomy 2015 — Common Practice [PDF]
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