Proposed Interim Release 1 to the IFRS Taxonomy 2014 published for public comment
3 April 2014
The IFRS Foundation has published today for public comment the Proposed Interim Release 1 to the IFRS Taxonomy 2014.
IFRS Taxonomy interim releases contain additional taxonomy concepts that reflect new IFRSs and improvements to IFRSs published by the IASB, thereby allowing entities wishing to report electronically using the latest IFRSs 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 Interim Release 1 incorporates the IFRS Taxonomy elements for:
- IFRS 14 Regulatory Deferral Accounts
For XBRL files, the IFRS Taxonomy Illustrated, versioning reports, element definitions in Excel and other supporting materials, click here.
Comment letter deadline
The Proposed Interim Release 1 was open for comments until 2 May 2014.
View the comment letters