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On 23 May 2024, the IASB published for public comment IFRS Accounting Taxonomy 2024—Proposed Update 1 IFRS 18 Presentation and Disclosure in Financial Statements.

The proposed changes reflect the presentation and disclosure requirements introduced by IFRS 18, published in April 2024.

The deadline for submitting comments is 3 September 2024.

Stakeholders can respond to the Proposed Taxonomy Update by submitting:

  • a comment letter; or
  • a survey.

Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Proposed Taxonomy Update.

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