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The International Accounting Standards Board (Board) is considering changes to the IFRS Taxonomy resulting from the following amendments:

  • Disclosure of Accounting Policies (Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements), issued in February 2021; and
  • Definition of Accounting Estimates (Amendments to IAS 8 Accounting Policies, Changes to Accounting Estimates and Errors), issued in February 2021.

A proposed update to the IFRS Taxonomy reflecting the amendments to disclosure requirements was published for public comment on 21 April 2021. The comment letter period is open until 21 June 2021.

Next milestone

Proposed Update Feedback


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