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IFRS Taxonomy Update on Amendments to IFRS 9 and IFRS 4

On 8 December 2016, the International Accounting Standards Board (Board) published IFRS Taxonomy Update 2 to the IFRS Taxonomy 2016.

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IFRS Taxonomy Updates reflect new IFRS Standards and amendments to Standards issued by the Board, thereby allowing entities wishing to report electronically using the latest Standards to do so without the need for these entities to create their own taxonomy concepts. They may also contain technical updates, new common practice elements or general taxonomy improvements.

The IFRS Taxonomy Update 2 incorporates the IFRS Taxonomy elements for:

  • Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)

The IFRS Taxonomy changes resulting from this Update are final.

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