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The International Accounting Standards Board (Board) published for public comment IFRS Taxonomy 2020—Proposed Update 3 Interest Rate Benchmark Reform—Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16).

This proposed update includes IFRS Taxonomy elements to reflect the new disclosure requirements introduced by the amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, issued by the Board in August 2020.

The IFRS Taxonomy 2020—Proposed Update 3 is available below. The comment letter period is open until 28 September 2020.

Document Title
IFRS Taxonomy 2020 Proposed Update 3—Interest Rate Benchmark Reform—Phase 2—Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16
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