30 November 2017
The IFRS Foundation has today published a Proposed IFRS Taxonomy Update to reflect changes to the IFRS Taxonomy 2017 resulting from annual improvements. Annual improvements are changes to the IFRS Taxonomy other than those resulting from changes to IFRS Standards and analysis of common reporting practice. Annual improvements may include improvements to data models to support consistent tagging or improvements to better reflect presentation and disclosure requirements in IFRS Standards.
The Proposed IFRS Taxonomy Update proposes a number of improvements to the IFRS Taxonomy 2017, including:
The comment deadline is 29 January 2018.
Access the proposed update and supporting documents here.