关注我们: 2021年4月29日 English version
 
 
 新闻动态
 其他国家、地区和多边机制
 IASB
 XBRL国际组织
 港澳台
 中国内地
 
xbrl > 新闻动态 > IASB >
IASB更新IFRS分类标准流程重大变化
2015-11-17 来源:xbrl.org作者:xbrl.org 编辑:无忧草 浏览量:

The process for updating the IFRS Taxonomy is currently laid out in the Due Process Handbook for XBRL Activities,which dates back to 2009.An effort is underway to update that process (see proposed amendments to IAS 7from April)and the IASB has released a new set of proposals for public review and comment.

 

These proposals are in many ways expanding on what is already taking place in practice,especially with regard to solicitation of public comment and the previously mentioned “in-sync”updates to the taxonomy,but do represent some pretty significant changes.The most recent set of process updates includes IASB approval of IFRS content reflecting new or amended Standards;the establishment of an IFRS Taxonomy Review Panel consisting of IASB members;formalisation of the IFRS Taxonomy Consultative Group;the establishment of a process whereby public consultation is sought on IFRS Taxonomy updates that are released during the year;and “the inclusion of enhancements that reflect current practices and processes,but are not documented in the Due Process Handbook for XBRL Activities”.

IFRS is a very significant driver of XBRL adoption and the taxonomy is in use in multiple countries, so these changes should be considered closely. Comments are due by 3 February 2016. Learn more. We are very supportive of the proposed changes, especially as they embed the XBRL representation of IFRS still further into the international accounting standards making process.

中文新闻:IASB更新IFRS分类标准流程重大变化

 
 
关于XBRL-cn.org | 联系我们 | 欢迎投稿 | 官方微博 | 友情链接 | 网站地图 | 法律声明
XBRL地区组织 版权所有 power by 上海国家会计学院 中国会计视野 沪ICP备05013522号