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Current stage

The International Accounting Standards Board (IASB) is considering changes to the IFRS Accounting Taxonomy resulting from new and amended IFRS Accounting Standards comprising:

  • IFRS 20 Regulatory Assets and Regulatory Liabilities, issued in May 2026;
  • Translation to a Hyperinflationary Presentation Currency, issued in November 2025; and
  • Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, issued in August 2025.

A proposed update to the IFRS Accounting Taxonomy reflecting new and amended disclosure requirements was published for public comments on 15 July 2026.

The deadline for submitting comments is 14 September 2026.

Next milestone

Proposed IFRS Taxonomy Update Feedback