IFRS Taxonomy update

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.

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