IFRS Foundation proposes changes to IFRS Taxonomy Technology
03 December 2021
The IASB has published a Proposed IFRS Taxonomy Update – PTU/2021/2 – Technology Update.
The proposed changes aim to reflect developments in the technology that underlies or relates to the IFRS Taxonomy. They also consider variation in standards and practices and will support the usage of the IFRS Taxonomy or comparable taxonomies in different regulatory environments.
The proposed changes include:
- XBRL Specifications updates [Data Type Registry 1.1 and Transformation Registry 4];
- Use of HTTPS (rather than HTTP) addresses for the IFRS Taxonomy XBRL files;
- Changes to reference URI links;
- Additional entry points for the IFRS Taxonomy; and
- Changes to titles for definition linkbase roles.
The PTU may be accessed here.