SHOW SECTIONS

On 21 April 2021 the IFRS Foundation published for public comment IFRS Taxonomy 2021—Proposed Update 1—Disclosure of Accounting Policies and Definition of Accounting Estimates.

This proposed update includes changes resulting from the following amendments:

  • Disclosure of Accounting Policies (Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements), issued in February 2021; and
  • Definition of Accounting Estimates (Amendments to IAS 8 Accounting Policies, Changes to Accounting Estimates and Errors), issued in February 2021.

The comment letter period is open until 21 June 2021

Login/register to submit a comment letter

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.