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On 3 June 2026, the Foundation published for public comment IFRS Accounting Taxonomy 2025—Proposed Update 1 General Improvements.
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.
The deadline for submitting comments is 7 September 2026.
