The IFRS foundation has published proposed updates to its taxonomy.
The proposed changes aim to support the high-quality tagging of information presented in primary financial statements.
These changes are for IFRS Taxonomy 2020 and will based in a 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.