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The IFRS Foundation has published the IFRS Accounting Taxonomy 2025.
The IFRS Accounting Taxonomy enables the digital reporting of financial information prepared in accordance with IFRS Accounting Standards, making financial data more accessible to investors who prefer to receive information digitally.
The updated taxonomy is based on IFRS Accounting Standards as of 1 January 2025, including Standards issued but not yet effective. This includes the new presentation and disclosure requirements introduced in IFRS 18 Presentation and Disclosure in Financial Statements (IFRS Accounting Taxonomy 2024—Update 1).
Other changes to the IFRS Accounting Taxonomy reflect new or amended requirements arising from:
- Contracts Referencing Nature-dependent Electricity (IFRS Accounting Taxonomy 2024—Update 2); and
- IFRS 19 Subsidiaries without Public Accountability: Disclosures, Classification and Measurement of Financial Instruments and Annual Improvements to the IFRS Accounting Standards—Volume 11 (IFRS Accounting Taxonomy 2024—Update 3).
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