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Final stage

In March 2023, the International Accounting Standards Board (IASB) issued IFRS Accounting Taxonomy 2022—Update 2 Lease Liability in a Sale and Leaseback and Non-current Liabilities with Covenants.

The Update reflects the amendments to:

  1. IFRS 16 Leases, issued in September 2022—Lease Liability in a Sale and Leaseback; and
  2. IAS 1 Presentation of Financial Statements, issued in October 2022—Non-current Liabilities with Covenants.

The IFRS Accounting Taxonomy 2023 incorporates the changes resulting from this Update. The final XBRL files and supporting materials are available on the IFRS Accounting Taxonomy 2023 page.