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 IFRS Foundation has today published the IFRS Accounting Taxonomy 2025.
The IFRS Accounting Taxonomy enables the digital reporting of financial information prepared in accordance with IFRS Accounting Standards, making financial data more accessible to investors who prefer to receive information digitally.
The updated taxonomy is based on IFRS Accounting Standards as of 1 January 2025, including Standards issued but not yet effective. This includes the new presentation and disclosure requirements introduced in IFRS 18 Presentation and Disclosure in Financial Statements ( IFRS Accounting Taxonomy 2024—Update 1 ).
Other changes to the IFRS Accounting Taxonomy reflect new or amended requirements arising from:
Contracts Referencing Nature-dependent Electricity ( IFRS Accounting Taxonomy 2024—Update 2 ); and
IFRS 19 Subsidiaries without Public Accountability: Disclosures , Classification and Measurement of Financial Instruments and Annual Improvements to the IFRS Accounting Standards—Volume 11 ( IFRS Accounting Taxonomy 2024—Update 3 ).