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The International Accounting Standards Board (IASB) has published a proposed update to the IFRS Accounting Taxonomy 2025.
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The update sets out proposed changes to the IFRS Accounting Taxonomy to support digital financial reporting of information prepared in accordance with new and amended IFRS Accounting Standards:
- IFRS 20 Regulatory Assets and Regulatory Liabilities, which was issued in May 2026;
- Translation to a Hyperinflationary Presentation Currency, which amended IAS 21 The Effects of Changes in Foreign Exchange Rates and was issued in November 2025; and
- Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures, which was issued in August 2025.
The IASB invites feedback from stakeholders involved in preparing, tagging or using digital financial reports.
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