Invitation to Comment and comment letters—IFRS Taxonomy Due Process


On 4 Nov 2015, the Trustees of the IFRS Foundation published for public comment proposed amendments to the due process for the development and maintenance of the IFRS Taxonomy, which would give the IASB greater involvement and responsibility.

The main proposed amendments require:

  • IASB approval of IFRS content reflecting new or amended standards;
  • review by three to five members of the IASB of content reflecting common practice;
  • formalisation of the enhancements that were implemented in January 2014 (creation of the IFRS Taxonomy Consultative Group and establishment of a process that seeks public consultation on IFRS Taxonomy updates that are released during the year); and
  • inclusion of enhancements that reflect current practices and processes, but are not documented in the Due Process Handbook for XBRL Activities.

Comments were due by 3 February 2016.


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

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.

ID Submitter

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.