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The IFRS Foundation is a not-for-profit, public interest organisation established to develop high-quality, understandable, enforceable and globally accepted accounting and sustainability disclosure standards.

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IFRS Accounting Standards are developed by the International Accounting Standards Board (IASB). The IASB is an independent standard-setting body within the IFRS Foundation.

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IFRS Accounting Taxonomy—IFRS 18 Presentation and Disclosure in Financial Statements

IFRS Accounting Taxonomy—IFRS 18 Presentation and Disclosure in Financial Statements

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CONSULTATION FEEDBACK

PROJECT HISTORY

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Final Stage

In March 2025, the International Accounting Standards Board (IASB) issued IFRS Accounting Taxonomy 2024—Update 1 IFRS 18 Presentation and Disclosure in Financial Statements.

The update reflects the new presentation and disclosure requirements in IFRS 18 Presentation and Disclosure in Financial Statements, which was issued in April 2024.

The IFRS Accounting Taxonomy 2025 incorporates the changes resulting from this Update. The final XBRL files and supporting materials are available on the IFRS Accounting Taxonomy 2025 page.

Previous meeting

International Accounting Standards Board November 2024

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