The International Accounting Standards Board (Board) published for public comment IFRS Taxonomy 2020—Proposed Update 2 Amendments to IFRS 17, Extension of the Temporary Exemption from Applying IFRS 9 and Property, Plant and Equipment—Proceeds before Intended Use.

This proposed update includes IFRS Taxonomy elements to reflect amendments to IFRS 17 and IFRS 4, issued by the Board in June 2020 and amendments to IAS 16 issued in May 2020.

IFRS Taxonomy 2020—Proposed Update 2 is available below. It is open for comment until 14 September 2020.


Comment letters are public and all comment letters received on the due process document can be accessed below.

If you have trouble finding a specific comment letter, please contact us.

Access individual comment letters in the table below or download all letters as zip file.

ID Submitter

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