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 2024 to reflect these new and amended IFRS Accounting Standards:
IFRS 19 Subsidiaries without Public Accountability: Disclosures , which was issued in May 2024;
Amendments to the Classification and Measurement of Financial Instruments , which amended IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures and was issued in May 2024; and
Annual Improvements to IFRS Accounting Standards—Volume 11 , which was issued in July 2024.
The proposed IFRS Taxonomy update includes changes to the IFRS Accounting Taxonomy to reflect the new and amended disclosure requirements introduced in these Standards.
The deadline for submitting comments is 28 October 2024 .
Access the IFRS Accounting Taxonomy 2024—Proposed Update 3 IFRS 19 Subsidiaries without Public Accountability: Disclosures, Amendments to the Classification and Measurement of Financial Instruments and Annual Improvements
版本与出处
- IASB proposes updates to IFRS Accounting Taxonomy 2024