The IFRS Foundation has today published the IFRS Accounting Taxonomy 2025.
The IFRS Accounting Taxonomy enables the digital reporting of financial information prepared in accordance with IFRS Accounting Standards, making financial data more accessible to investors who prefer to receive information digitally.
The updated taxonomy is based on IFRS Accounting Standards as of 1 January 2025, including Standards issued but not yet effective. This includes the new presentation and disclosure requirements introduced in IFRS 18 Presentation and Disclosure in Financial Statements (IFRS Accounting Taxonomy 2024—Update 1).
Other changes to the IFRS Accounting Taxonomy reflect new or amended requirements arising from:
- Contracts Referencing Nature-dependent Electricity (IFRS Accounting Taxonomy 2024—Update 2); and
- IFRS 19 Subsidiaries without Public Accountability: Disclosures, Classification and Measurement of Financial Instruments and Annual Improvements to the IFRS Accounting Standards—Volume 11 (IFRS Accounting Taxonomy 2024—Update 3).
Digital subscribers can now access the taxonomy layer of the 2025 Issued and Required Standards from the IFRS Accounting Standards Navigator.
Access the files for the IFRS Accounting Taxonomy 2025 and the supporting information.
Followable tags
IFRS Accounting Standards development
IFRS Accounting digital reporting
IFRS 1 First-time Adoption of International Financial Reporting Standards
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 19 Subsidiaries without Public Accountability Disclosures
IAS 1 Presentation of Financial Statements
IAS 7 Statement of Cash Flows
