{"id":1546,"date":"2023-12-19T20:05:08","date_gmt":"2023-12-19T19:05:08","guid":{"rendered":"https:\/\/www.serval-associes.eu\/?p=1546"},"modified":"2024-01-11T10:10:06","modified_gmt":"2024-01-11T09:10:06","slug":"projet-de-mise-a-jour-de-la-taxonomie-ifrs-2023-et-lettres-de-commentaires","status":"publish","type":"post","link":"https:\/\/www.serval-associes.eu\/en\/projet-de-mise-a-jour-de-la-taxonomie-ifrs-2023-et-lettres-de-commentaires\/","title":{"rendered":"Draft IFRS 2023 taxonomy update and comment letters"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1546\" class=\"elementor elementor-1546\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-557504a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"557504a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7d95858e\" data-id=\"7d95858e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-395b7aa5 elementor-widget elementor-widget-text-editor\" data-id=\"395b7aa5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph -->\n<p>On 6 November 2023, the IFRS Foundation published the accounting taxonomy IFRS 2023 - Proposed Update 2 for public consultation.\u00a0<em>Common practices for financial instruments, general improvements and technological updates.<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>This proposed update includes :<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:list -->\n<ul><!-- wp:list-item -->\n<li>a review of the current practices of the extensions relating to the presentation of financial instruments in the numerical financial statements prepared by banking institutions in accordance with IFRS accounting standards ;<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>general improvements to support high-quality tagging of financial information, including proposed changes to the tagging of the reconciliation of property, plant and equipment, including rights-of-use assets, and the introduction of categorical items in the IFRS accounting taxonomy; and<\/li>\n<!-- \/wp:list-item -->\n\n<!-- wp:list-item -->\n<li>changes to IFRS accounting taxonomy technology.<\/li>\n<!-- \/wp:list-item --><\/ul>\n<!-- \/wp:list -->\n\n<!-- wp:paragraph -->\n<p>The deadline for submitting comments is\u00a0<strong>5 January 2024<\/strong>.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><em>For more details, see the link below<\/em><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><a href=\"https:\/\/www.ifrs.org\/projects\/work-plan\/ifrs-accounting-tu-cp-fi-gi\/tu-cp-fi-gi-ptu-comment-letters\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.ifrs.org\/projects\/work-plan\/ifrs-accounting-tu-cp-fi-gi\/tu-cp-fi-gi-ptu-comment-letters\/<\/a><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p><\/p>\n<!-- \/wp:paragraph -->\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>On 6 November 2023, the IFRS Foundation published for public consultation the accounting taxonomy IFRS 2023 - Proposed...<\/p>","protected":false},"author":2,"featured_media":1576,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"footnotes":""},"categories":[19,12],"tags":[],"class_list":["post-1546","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-infos","category-article"],"_links":{"self":[{"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts\/1546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/comments?post=1546"}],"version-history":[{"count":4,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts\/1546\/revisions"}],"predecessor-version":[{"id":1613,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/posts\/1546\/revisions\/1613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/media\/1576"}],"wp:attachment":[{"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/media?parent=1546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/categories?post=1546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.serval-associes.eu\/en\/wp-json\/wp\/v2\/tags?post=1546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}