01 November 2017

IFRS Foundation to publish Proposed IFRS Taxonomy Update—2017 Annual Improvements

The IFRS Foundation expects to publish the Proposed IFRS Taxonomy Update—2017 Annual Improvements in November 2017. The update will include:

  • an enhanced data model for disclosures relating to continued and discontinued operations;
  • changes to fully reflect examples provided within IAS 19 Employee Benefits;
  • changes to reflect disclosure requirements in IFRS 7 regarding initial application of IFRS 9 Financial Instruments; and
  • changes to the taxonomy presentation for certain elements.

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