The IFRS Foundation published today for public ment the Proposed Update 2to the IFRS Taxonomy 2015-mon Practice.

IFRS Taxonomy update ntains additional taxonomy ncepts 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 ncepts.They may also ntain technical updates,new mon practice elements or general taxonomy improvements.

The proposed IFRS Taxonomy Update 2sets out the proposed additions to the IFRS Taxonomy for entities engaged in:

•Information Technology

•Media

•Chemicals

•Utilities

The proposed additions are the result of the empirical analysis of IFRS financial statements.This document also includes proposed new elements disvered during the analysis for these specific activities that have a more general reporting spe.

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

ment letter deadline

The Proposed Update ment period ends on 30October 2015.

All ment letters should be submitted via the online upload page below.Please refrain from sending ment letters to IASB or IFRS Foundation individuals,because this risks duplication and may cause delays in the posting of letters onto the web and staff members have aess to all ment letters submitted via the online upload page.You must be a registered eIFRS user to submit a ment letter.Registration is free,and you can register here (registration is free).

Submit a ment letter.

Please note:when submitting a ment letter or when municating with the IFRS Foundation,the IASB or any of its nstituent bodies,you acknowledge and aept the  IFRS Foundation Written munication policy which details how we use and process your data.

View the ment letters for the Proposed Update 2to the IFRS Taxonomy 2015-mon Practice

中文新闻：IFRS分类标准更新建议2征求公众意见