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Proposed Interim Release 1 to the IFRS Taxonomy 2014 published for public comment
2014-04-20 Editor:无忧草 Views:

The IFRS Foundation has published today for public comment the Proposed Interim Release 1to the IFRS Taxonomy 2014.

IFRS Taxonomy interim releases contain additional taxonomy concepts that reflect new IFRSs and improvements to IFRSs published by the IASB,thereby allowing entities wishing to report electronically using the latest IFRSs to do so without the need for these entities to create their own taxonomy concepts.They may also contain technical updates,new common practice elements or general taxonomy improvements.

The Proposed Interim Release 1incorporates the IFRS Taxonomy elements for:

IFRS 14Regulatory Deferral Accounts

For XBRL files,the IFRS Taxonomy Illustrated,versioning reports,element definitions in Excel and other supporting materials,click here.

Comment letter deadline

The Proposed Interim Release 1is open for comments until 2May 2014.

All comment letters should be submitted via the online upload page below.Please refrain from sending comment letters to IASB or IFRS Foundation individuals as this risks duplication and may cause delays in the posting of letters onto the website.Board and staff members have access to all comment letters submitted via the online upload page.You must be a registered eIFRS user to submit a comment letter.Registration is free,and you can register here (registration is free).

Submit a comment letter.

Please note:when submitting a comment letter or when communicating with the IFRS Foundation,the IASB or any of its constituent bodies,you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the comment letters


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This information is provided and authorized for translation by International Accounting Standards Board, IASB. All copy rights belongs to IASB. If you wish to reprint or reuse this information in any format, please contact IASB.


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