IFRS Accounting Taxonomy Update—Subsidiaries without Public Accountability: Disclosures, Amendments to IFRS 7 and IFRS 9 and Annual Improvements

In March 2025, the International Accounting Standards Board (IASB) issued IFRS Accounting Taxonomy 2024—Update 3 IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements.

The Update reflects the following new and amended IFRS Accounting Standards:

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