The IFRS Foundation has published IFRS Taxonomy 2020—Proposed Update 4 General Improvements and Common Practice—Presentation of information in primary financial statements.
The proposed changes aim to support the high-quality tagging of information presented in primary financial statements and include:
•new elements reflecting common reporting practice, for example new line items for disclosures related to earnings per share and the transition to new IFRS Standards; and
•new and amended labels to clarify the accounting meaning and intended use of some existing elements.
http://https//www.ifrs.org/news-and-events/2020/10/the-ifrs-foundation-proposes-changes-to-the-ifrs-taxonomy-2020/