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Current stage

This project focuses on existing narrative elements—both text and text block elements—to identify opportunities to streamline and clarify the purpose of existing narrative elements in the IFRS Accounting Taxonomy. The proposed changes include:

  • categorising text block elements based on their intended use;
  • streamlining existing narrative elements to align with the current modelling policy for narrative elements; and
  • making other general improvements, such as targeted refinements to documentation labels and element types.

A proposed update to the IFRS Accounting Taxonomy was published for public comments on 3 June 2026. The deadline for submitting comments is 7 September 2026.

Next milestone

Proposed IFRS Taxonomy Update Feedback