The International Accounting Standards Board (IASB) has issued an update to the IFRS Accounting Taxonomy 2021 to reflect the amendments:
- Disclosure of Accounting Policies, issued in February 2021, which amended IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements; and
- Definition of Accounting Estimates, issued in February 2021, which amended IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
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