The IFRS Foundation has published IFRS Accounting Taxonomy 2023—Proposed Update 2 Common Practice for Financial Instruments, General Improvements and Technology Update.
The proposed update aims to support high-quality digital tagging of information and includes proposed changes to the IFRS Accounting Taxonomy to reflect:
• common reporting practice relating to the presentation of financial instruments in digital financial statements prepared by banking institutions using IFRS Accounting Standards
• general improvements; and
• updates to the IFRS Accounting Taxonomy’s technology.
Access the
IFRS Accounting Taxonomy 2023—Proposed Update 2 Common Practice for Financial Instruments, General Improvements and Technology Update.
https://www.ifrs.org/news-and-events/news/2023/11/ifrs-foundation-proposes-changes-to-ifrs-accounting-taxonomy-2023/