IFRS Foundation publishes IFRS Accounting Taxonomy 2024

The IFRS Foundation has published the IFRS Accounting Taxonomy 2024, based on IFRS Accounting Standards as at 1 January 2024, including Standards issued but not yet effective.
The IFRS Accounting Taxonomy 2024 includes changes to the IFRS Accounting Taxonomy 2023 to reflect new or amended presentation and disclosure requirements arising from:
  • International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12), issued in May 2023;
  • International Tax Reform—Pillar Two Model Rules (Amendments to Section 29 of the IFRS for SMEs Accounting Standard), issued in September 2023;
  • Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7), issued in May 2023; and
  • Lack of Exchangeability (Amendments to IAS 21), issued in August 2023.
The IFRS Accounting Taxonomy 2024 may be accessed here.