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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