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IASB或将更多参与IFRS分类标准制定
2015-11-17 来源:xbrl.org作者:xbrl.org 编辑:无忧草 浏览量:

The Trustees of the IFRS Foundation have today published for public comment a proposed enhanced due process for the development and maintenance of the IFRS Taxonomy.The proposed changes entail giving the International Accounting Standards Board (IASB)a role in reviewing and approving the content of the IFRS Taxonomy.

The development and maintenance of the IFRS Taxonomy,which enables accurate and consistent electronic reporting of IFRS financial statements,was a supporting activity under the IFRS Foundation until 2011,when it became part of the IASB’s work.The Trustees,which are responsible for the oversight and strategy of the IASB,now propose to give the IASB wider responsibilities in the development of the IFRS Taxonomy.

Some of the proposals put forward in the consultation document formalise enhancements that have already been implemented in practice,such as the introduction of public consultations on proposed updates to the IFRS Taxonomy released during the year and the process by which content reflecting IFRS disclosures commonly used in practice is incorporated into the IFRS Taxonomy.

The IFRS Taxonomy due process consultation document can be accessed here.Comments are due by 3February 2016.

中文新闻:IASB或将更多参与IFRS分类标准制定

 
 
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