IFRS Foundation publishes IFRS Accounting Taxonomy 2023

The IFRS Foundation has published the IFRS Accounting Taxonomy 2023. It includes changes to the IFRS Accounting Taxonomy 2022 to reflect new or amended presentation and disclosure requirements arising from:

• Lease Liability in a Sale and Leaseback, which amended IFRS 16 Leases, issued by the IASB in September 2022; and
• Non-current Liabilities with Covenants, which amended IAS 1 Presentation of Financial Statements, issued by the IASB in October 2022.

It also includes changes to reflect common reporting practice by companies that apply IFRS Accounting Standards and general taxonomy improvements.

The files for IFRS Accounting Taxonomy 2023 and the supporting information may be accessed here.