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Current stage

The International Accounting Standards Board (IASB) has started considering changes to the IFRS Accounting Taxonomy resulting from new and amended IFRS Accounting Standards comprising:

  • the prospective IFRS Accounting Standard on Regulatory Assets and Regulatory Liabilities, expected to be issued in the second quarter of 2026;
  • Translation to a Hyperinflationary Presentation Currency, issued in November 2025; and
  • Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, issued in August 2025.

A proposed update to the IFRS Accounting Taxonomy reflecting new and amended disclosure requirements will be published in the second half of 2026.

Next milestone

Proposed IFRS Taxonomy Update