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IFRS Taxonomy Update—2017 Annual Improvements

In March 2018, the IFRS Foundation published the IFRS Taxonomy Update 2017—Annual Improvements. The update includes a number of improvements to the IFRS Taxonomy 2017, including:

  • enhancements to the data model to support consistent tagging of reporting related to continuing and discontinued operations;
  • changes to better reflect the disaggregation of disclosures in IAS 19 Employee Benefits; and
  • changes to better reflect disclosures in IFRS 7 Financial Instruments: Disclosures relating to the initial application of IFRS 9 Financial Instruments.

The IFRS Taxonomy 2018 incorporates the changes resulting from this Update. The XBRL files and supporting materials are available on the IFRS Taxonomy 2018 page.