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xbrl > 新闻动态 > IASB >
IASB强化IFRS核心分类标准审批工作
2016-06-30 来源:XBRL International作者:Dave Nitchman 编辑:无忧草 浏览量:

The latest version of the IASB’s Due Process Handbook includes some important changes regarding procedures for the development and maintenance of the IFRS Taxonomy.These are significant governance developments and reflect the growing importance of structured data disclosure in financial reporting worldwide.

The Board itself will now have the responsibility to review and approve core IFRS Taxonomy content where it reflects new or amended IFRS Standards.

The IASB is also establishing an IFRS Taxonomy Review Panel comprised of a subset of the Board together with senior IFRS staff to examine and approve common practice content.

Drafting and approval of proposed IFRS Taxonomy updates will take place at the same time as related IFRS Standards are finalised.And the existing ITCG‘s role is to be formalised.

To access the Due Process Handbook and a Feedback Statement which summarises the IFRS Taxonomy consultation process,please click here.

中文新闻:IASB强化IFRS核心分类标准审批工作

 
 
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