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Final stage

In March 2019, the IFRS Foundation published the IFRS Taxonomy 2018—Update 1 Common Practice (IFRS 13 Fair Value Measurement). The Update includes changes to the IFRS Taxonomy 2018 reflecting common reporting practice on disclosure requirements in IFRS 13, including:

  • sensitivity of fair value measurement to changes in unobservable inputs; and
  • quantitative information about significant unobservable inputs used in fair value measurement.

The changes are designed to make it easier to analyse and compare information that entities commonly disclose about fair value measurement. The IFRS Taxonomy 2019 incorporates the changes resulting from this Update. The final XBRL files and supporting materials are available on the IFRS Taxonomy 2019 page.

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