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IFRS基金会发布分类标准更新建议
2017-12-22 来源:xbrl.org作者:Revathy Ramanan 编辑:无忧草 浏览量:

The IFRS Foundation published its proposed taxonomy updates for the Annual Improvements to the IFRS Taxonomy 2017.

The main proposed improvements to the IFRS Taxonomy 2017cover:

·enhancements to the data model to support consistent tagging of reporting related to continuing and discontinued operations;

·changes to better reflect the disaggregation of disclosures in IAS 19Employee Benefits

·changes to better reflect disclosures in IFRS 7Financial Instruments:Disclosures relating to the initial application of IFRS 9Financial Instruments.

The IFRS taxonomy team is hoping to hear from relevant experts with suggestions and modifications before it issues the document in its final form.The deadline for comments is 29January 2018.The proposed update and supporting documents are here and here.

中文新闻:IFRS基金会发布分类标准更新建议

 
 
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