The SEC has announced the availability of the IFRS taxonomy for use by foreign private issuers that submit their financial statements in aordance with IFRSs in XBRL.
Foreign private issuers may begin to submit their financial statements in XBRL immediately and will be required to do so for fiscal periods ending on or after 15December 2017.As stated by SEC Acting Chairman Michael Piwowar,the use of the IFRS Taxonomy for IFRS financial statements “will enable the public to take advantage of enhanced data analysis of those financial statements,as they already can with financial statements of issuers that prepare their financial statements in aordance with U.S.aounting standards.”
For more information,see the press release and notice on the SEC’s web
中文新闻:SEC提供IFRS分类标准 |