Proposed IFRS Taxonomy Update 2017 and comment letters—IFRS 17 Insurance Contracts

 

The International Accounting Standards Board (the Board) published a proposed update to the IFRS Taxonomy 2017 for public comment.

IFRS Taxonomy updates reflect new IFRS Standards and amendments to Standards issued by the Board, allowing entities that report electronically using the latest Standards to do so without creating their own taxonomy concepts. The updates may also include technical updates, new common practice elements or general taxonomy improvements.

The proposed IFRS Taxonomy Update sets out proposed amendments to the IFRS Taxonomy for IFRS 17 Insurance Contracts.

For XBRL files, the IFRS Taxonomy Illustrated, versioning reports, element definitions in Excel and other supporting materials, click here

The proposed IFRS Taxonomy Update comment period ends on 18 September 2017.

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All comment letters should be submitted via the online upload page. Please refrain from sending comment letters to IASB or IFRS Foundation individuals. Board and staff members have access to all comment letters submitted via the online upload page. You must be an eIFRS Basic user to submit a comment letter and registration is free.

All comment letters will be on the public record and posted on our website unless the respondent requests confidentiality. Such requests will not normally be granted unless supported by a good reason, for example, commercial confidence.

If you have any issues with the comment letter process, please contact us

 

Comment letters are public and all comment letters received on the due process document can be accessed below.

Please note that it can take up to 5 days until a comment letter appears on this page. If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

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