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The International Accounting Standards Board (IASB) has today published a proposed update to the IFRS Accounting Taxonomy 2024 to reflect these new and amended IFRS Accounting Standards:

  • IFRS 19 Subsidiaries without Public Accountability: Disclosures, which was issued in May 2024;
  • Amendments to the Classification and Measurement of Financial Instruments, which amended IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures and was issued in May 2024; and
  • Annual Improvements to IFRS Accounting Standards—Volume 11, which was issued in July 2024.

The proposed IFRS Taxonomy update includes changes to the IFRS Accounting Taxonomy to reflect the new and amended disclosure requirements introduced in these Standards.

Read and comment on the proposed update

The deadline for submitting comments is 28 October 2024.

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IFRS Accounting consultative documents
IFRS Accounting Standards development
IFRS Accounting digital reporting
IFRS 7 Financial Instruments Disclosures
IFRS 9 Financial Instruments
IFRS 10 Consolidated Financial Statements
IFRS 19 Subsidiaries without Public Accountability Disclosures
IAS 7 Statement of Cash Flows