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 IFRS Accounting Taxonomy 2025—Proposed Update 1 General Improvements .
This project focuses on existing narrative elements—both text and text block elements—to identify opportunities to streamline and clarify the purpose of existing narrative elements in the IFRS Accounting Taxonomy. The proposed changes include:
categorising text block elements based on their intended use;
streamlining existing narrative elements to align with the current modelling policy for narrative elements; and
making other general improvements, such as targeted refinements to documentation labels and element types.
Access the IFRS Accounting Taxonomy 2025—Proposed Update 1 General Improvements
Submit your comment letter
The deadline for submitting comments is 7 September 2026 .
版本与出处
- IFRS Foundation proposes updates to IFRS Accounting Taxonomy 2025