{"id":1559,"date":"2020-11-06T14:55:34","date_gmt":"2020-11-06T06:55:34","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1559"},"modified":"2021-02-02T15:13:58","modified_gmt":"2021-02-02T07:13:58","slug":"proposed-update-to-the-ifrs-taxonomy-2020-general-improvements-and-common-practice-presentation-of-information-in-primary-financial-statements","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2020\/11\/06\/proposed-update-to-the-ifrs-taxonomy-2020-general-improvements-and-common-practice-presentation-of-information-in-primary-financial-statements\/","title":{"rendered":"Proposed Update to the IFRS Taxonomy 2020: General Improvements and Common Practice Presentation of Information in Primary Financial Statements"},"content":{"rendered":"\n<p>On or about 29 October 2020, the International Financial Reporting  Standards (IFRS) Foundation has published a proposed taxonomy update to  assist in the high-quality tagging of information provided in primary  financial statements that.<\/p>\n\n\n\n<p>The changes include a number of common practice disclosures, including on EPS reporting.  The proposed changes aim to support the high-quality tagging of  information presented in primary financial statements and include:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>new elements showing common reporting practice,  e.g. new line items for disclosures related to earnings per share and the transition to new IFRS Standards; and <\/li><li>new and amended labels to clarify the accounting meaning and intended usage of some existing elements.<\/li><\/ul>\n\n\n\n<p>The deadline for submitting comments is 5 January 2021.<\/p>\n\n\n\n<p>Source: <em>ISCA<\/em>[media release], 29 October 2020, accessed 5 November 2020.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On or about 29 October 2020, the International Financial Reporting Standards (IFRS) Foundation has published a proposed taxonomy update to assist in the high-quality tagging of information provided in primary financial statements that. The changes include a number of common practice disclosures, including on EPS reporting. The proposed changes aim to support the high-quality tagging [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[7,6],"tags":[],"class_list":["post-1559","post","type-post","status-publish","format-standard","hentry","category-accounting","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1559"}],"version-history":[{"count":1,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1559\/revisions"}],"predecessor-version":[{"id":1560,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1559\/revisions\/1560"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1559"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}