The Trustees, which are responsible for the oversight and strategy of the IASB, now propose to give the IASB wider responsibilities in the development of the IFRS Taxonomy.

Some of the proposals put forward in the consultation document formalise enhancements that have already been implemented in practice, such as the introduction of public consultations on proposed updates to the IFRS Taxonomy released during the year and the process by which content reflecting IFRS disclosures commonly used in practice is incorporated into the IFRS Taxonomy.


Más información