IASB proposes updates to IFRS Accounting Taxonomy 2025

以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。

The International Accounting Standards Board (IASB) has today published a proposed update to the IFRS Accounting Taxonomy 2025.

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.

Access the IFRS Accounting Taxonomy 2025—Proposed Update 2: IFRS 20 Regulatory Assets and Regulatory Liabilities, Translation to a Hyperinflationary Presentation Currency and Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures