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 Proposed Update 2 to the IFRS Taxonomy 2016 published for public comment


12 September 2016


The International Accounting Standards Board published today for public comment the Proposed Update 2 to the IFRS Taxonomy 2016.

IFRS Taxonomy update contains additional taxonomy concepts that reflect new Standards and amendments 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. It may also contain technical updates, new common practice elements or general taxonomy improvements. 

The Proposed Update 2 incorporates the IFRS Taxonomy elements for:

  • Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)


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

Comment letter deadline

 

The Proposed Update 2 comment period ended on Tuesday, 15 November 2016 

View the comment letters for the Proposed Update 2 to the IFRS Taxonomy 2016-Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)

 

Documents
IFRS Taxonomy 2016 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)  [PDF]

 



























Taxonomy files

The IFRS Taxonomy Illustrated

Versioning Information

Contact us

IFRS Taxonomy Team taxonomy@ifrs.org