IFRS Foundation publishes IFRS Accounting Taxonomy 2024

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 2024.

The IFRS Accounting Taxonomy enables the digital reporting of financial information prepared in accordance with IFRS Accounting Standards. Companies can use the IFRS Accounting Taxonomy to tag disclosures, making them easily accessible to investors who prefer to receive financial information digitally.

The IFRS Accounting Taxonomy 2024 is based on IFRS Accounting Standards as at 1 January 2024, including Standards issued but not yet effective. Digital subscribers can now access the taxonomy layer of the 2024 Issued and Required Standards in the IFRS Accounting Standards Navigator .

The IFRS Accounting Taxonomy 2024 includes changes to the IFRS Accounting Taxonomy 2023 to reflect new or amended presentation and disclosure requirements arising from:

International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12), issued in May 2023;