01/12/2022
IFRS Foundation proposing changes to the IFRS Accounting Taxonomy – Consultation until 16 December 2022
As The proposed changes include:
– a change in the practice for deprecation of elements;
– new common practice elements for antidilutive instruments, other comprehensive income, property, plant and equipment including right-of use assets and for reconciliation of the denominator used in calculating basic and diluted earnings per share;
– deprecation of a duplicate element for right-of-use assets; and
– replacing of broad text block elements with abstract elements and amended labels of other text block elements to clarify their intended use.
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S. Paulo, 30/11/2022