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The International Accounting Standards Board (IASB) is considering changes to the IFRS Accounting Taxonomy resulting from IFRS 18 Presentation and Disclosure in Financial Statements, published in April 2024. IFRS 18 introduces new requirements for presentation and disclosure in financial statements, with a focus on the statement of profit or loss.

A proposed update to the IFRS Accounting Taxonomy reflecting the presentation and disclosure requirements was published for public comment on 23 May 2024. The deadline for submitting comments is 3 September 2024.

Next milestone

Proposed IFRS Taxonomy Update Feedback