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The International Accounting Standards Board (Board) has today published a proposed update to the IFRS Taxonomy 2020 to reflect recent amendments to IFRS Standards.
The proposed changes reflect amendments to:
- the new and old insurance contracts Standard, IFRS 17 and IFRS 4, issued in June 2020—Amendments to IFRS 17 and Extension of the Temporary Exemption from Applying IFRS 9; and
- IAS 16, issued in May 2020—Property, Plant and Equipment—Proceeds before Intended Use.
The deadline for submitting comments is 14 September 2020.
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