On 6 November 2023, the IFRS Foundation published for public comment IFRS Accounting Taxonomy 2023—Proposed Update 2 Common Practice for Financial Instruments, General Improvements and Technology Update.
This proposed update includes:
The deadline for submitting comments is 5 January 2024.
Stakeholders can respond to the Proposed Taxonomy Update by submitting a comment letter or survey.
Before submitting the survey, stakeholders can view a PDF of the survey in its entirety. The purpose of this document is to provide stakeholders with an overview of the survey only; please do not submit this document in response to the Proposed Taxonomy Update.