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 Proposed Interim Release 3 to the IFRS Taxonomy 2014 published for public comment


19 December 2014


The IFRS Foundation published today for public comment the Proposed Interim Release 3 to the IFRS Taxonomy 2014.

IFRS Taxonomy interim releases contain additional taxonomy concepts that reflect new Standards and improvements to Standards issued by the IASB, thereby allowing entities wishing to report electronically using the latest Standards to do so without the need for these entities to create their own taxonomy concepts. They may also contain technical updates, new common practice elements or general taxonomy improvements. 

The Proposed Interim Release 3 incorporates the IFRS Taxonomy elements for:

  • IFRS 9 Financial Instruments, published by the IASB in July 2014; and
  • Narrow-scope amendments to IFRS and the IFRS Taxonomy.

For XBRL files, the IFRS Taxonomy Illustrated, versioning reports, element definitions in Excel and other supporting materials, click here.

Comment letter deadline

 

The Proposed Interim Release 3 comment period ended on 17 February 2015.

All comment letters should be submitted via the online upload page below. Please refrain from sending comment letters to IASB or IFRS Foundation individuals, because this risks duplication and may cause delays in the posting of letters onto the ifrs.org website. Board and staff members have access to all comment letters submitted via the online upload page. You must be a registered eIFRS user to submit a comment letter. Registration is free, and you can register here (registration is free).

View the comment letters for the Proposed Interim Release 3 to the IFRS Taxonomy 2014: IFRS 9 Financial Instruments 

View the comment letters for the Proposed Interim Release 3 to the IFRS Taxonomy 2014:Narrow-scope amendments

 

Documents
IFRS Taxonomy-IFRS 9 Financial Instruments  [PDF]

IFRS Taxonomy-Narrow-scope amendments [PDF]

 






























Taxonomy files

The IFRS Taxonomy Illustrated

Versioning Information

Contact us

IFRS Taxonomy Team taxonomy@ifrs.org