{"id":18767,"date":"2024-04-29T14:32:19","date_gmt":"2024-04-29T12:32:19","guid":{"rendered":"https:\/\/www.red-on-line.com\/?p=18767"},"modified":"2024-04-29T16:57:10","modified_gmt":"2024-04-29T14:57:10","slug":"worldwide-ifrs-accounting-taxonomy-2024","status":"publish","type":"post","link":"https:\/\/www.red-on-line.com\/gb\/blog\/worldwide-ifrs-accounting-taxonomy-2024\/","title":{"rendered":"Worldwide: IFRS Accounting Taxonomy 2024"},"content":{"rendered":"
\n\n

On 27th March 2024, the IFRS Foundation published the IFRS Accounting Taxonomy 2024, which facilitates the digital reporting of financial information in accordance with IFRS Accounting Standards. Companies can use the IFRS Accounting Taxonomy to tag disclosures to enable the communication of financial information.<\/p>\n\n\n\n


The IFRS Accounting Taxonomy 2024 reflects the presentation and disclosure requirements of the IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB) at 1 January 2024, the IFRS for SMEs Accounting Standard as issued by the IASB in December 2015 and amended in September 2023 and Practice Statement 1 Management Commentary as issued by the IASB in December 2010.<\/p>\n\n\n\n


The IFRS Accounting Taxonomy 2024 contains amendmentes to the IFRS Accounting Taxonomy 2023 to reflect new or amended presentation and disclosure requirements arising from:
\u2022 International Tax Reform\u2014Pillar Two Model Rules (Amendments to IAS 12 Income Taxes), issued in May 2023;
\u2022 International Tax Reform\u2014Pillar Two Model Rules (Amendments to Section 29 Income Tax of the IFRS for SMEs Accounting Standard), issued in September 2023;
\u2022 Supplier Finance Arrangements (Amendments to IAS 7 Statement of Cash Flows and IFRS 7 Financial Instruments: Disclosures), issued in May 2023; and
\u2022 Lack of Exchangeability (Amendments to IAS 21 The Effects of Changes in Foreign Exchange Rates), issued in August 2023.<\/p>\n\n<\/div><\/div>\n\n\n

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