The International Financial Reporting Standards Foundation has released a new IFRS Taxonomy for 2018,ntaining a number of updates since last year,while the Securities and Exchange mission also updated its taxonomy.

The IFRS Taxonomy ntains the latest standards from the International Acunting Standards Board,which the IFRS Foundation oversees.The main new standard is the insurance ntracts standard that the IASB released in January.

Like the U.S.GAAP taxonomy overseen by the Financial Acunting Standards Board and the SEC in the U.S.,the IFRS taxonomy uses Extensible Business Reporting Language,or XBRL,data-tagging technology,which enables investors and financial analysts to do mparisons more easily across mpanies and industries.

The IFRS Taxonomy helps mpanies file their financial statements with regulators that mply with IFRS standards.The latest taxonomy reflects the presentation and disclosure requirements in IFRS and their acmpanying materials.The IFRS Taxonomy also includes elements for disclosures not specifically required by IFRS standards that mpanies typically report.

Updates to the taxonomy are released throughout the year to reflect changes to IFRS standards,mmon reporting practice by mpanies that apply IFRS Standards,along with general improvements to the IFRS Taxonomy or technology changes.The IFRS Taxonomy 2018inrporates the IFRS Taxonomy Update for IFRS 17Insurance ntracts published in January.

The IFRS Foundation also published on Friday the IFRS Taxonomy Update—Annual Improvements and the IFRS Taxonomy Update—Prepayments Features with Negative pensation (Amendments to IFRS 9).The IFRS Taxonomy 2018inrporates the changes resulting from these two updates.For the IFRS Taxonomy 2018files and supporting information,visit the IFRS Taxonomy 2018page.

Separately,for U.S.mpanies,the SEC announced an update Friday to the XBRL taxonomy for financial filers.Earlier this week,the online EDGAR system was upgraded to Release 18.1and now supports the 2018U.S.GAAP,2018SEC Reporting (SRT),2018Document and Entity Information (DEI),2018Exchanges (EXCH),2018State and Province (STPR)and 2018Risk-Return (RR)taxonomies.The 2018U.S.GAAP financial reporting taxonomy and the 2018SEC Reporting Taxonomy reflect the same taxonomies that FASB made available on its web last December.

The 2018DEI,2018EXCH,2018STPR and 2018RR taxonomies reflect the same taxonomies the staff posted for public mment on Oct.2,2017,modified for six elements added to DEI 2018for voluntary reporting of additional EDGAR submission header data.The registry of unit types was updated to version 2017-07-12of the XBRL Units Registry (UTR)at can refer to the Release Notes for SEC Taxonomies 2018for further details on the changes.The SEC staff doesn’t anticipate that the removals of the 2016US GAAP,2013DEI,2009DEI,2016EXCH,and 2010Risk-Return taxonomies will our before June 2018,the SEC noted.

英文新闻：IFRS Foundation和SEC分别发布分类标准