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IFRS Foundation和SEC分别发布分类标准
2018-03-17 来源:accountingtoday.com作者:Michael Cohn 编辑:无忧草 浏览量:

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

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

Like the U.S.GAAP taxonomy overseen by the Financial Accounting 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 comparisons more easily across companies and industries.

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

Updates to the taxonomy are released throughout the year to reflect changes to IFRS standards,common reporting practice by companies that apply IFRS Standards,along with general improvements to the IFRS Taxonomy or technology changes.The IFRS Taxonomy 2018incorporates the IFRS Taxonomy Update for IFRS 17Insurance Contracts 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 Compensation (Amendments to IFRS 9).The IFRS Taxonomy 2018incorporates the changes resulting from these two updates.For the IFRS Taxonomy 2018files and supporting information,visit the IFRS Taxonomy 2018page.

Separately,for U.S.companies,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 website last December.

The 2018DEI,2018EXCH,2018STPR and 2018RR taxonomies reflect the same taxonomies the staff posted for public comment 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 http://www.xbrl.org/utr/2017-07-12/utr.xml.Users 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 occur before June 2018,the SEC noted.

英文新闻:IFRS Foundation和SEC分别发布分类标准

 
 
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