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The International Accounting Standards Board (IASB) has today published a proposed update to the IFRS Accounting Taxonomy 2022 to reflect two recent amendments to IFRS Accounting Standards:

The Proposed IFRS Taxonomy Update includes changes to the IFRS Accounting Taxonomy elements to reflect the new and amended disclosure requirements introduced by these amendments.

Access IFRS Accounting Taxonomy 2022—Proposed Update 2 Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants.

The deadline for submitting comments is 28 December 2022.

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IFRS Accounting consultative documents
IFRS Accounting Standards development
IFRS Accounting digital reporting
IFRS 16 Leases
IAS 1 Presentation of Financial Statements