XBRL France a le plaisir de vous informer qu’elle a adress\u00e9 \u00e0 l\u2019International Accounting Standards Board le 5 janvier 2024 sa r\u00e9ponse \u00e0 l’appel \u00e0 commentaires sur la proposition de mise \u00e0 jour de la taxonomie IFRS. Voici ci-apr\u00e8s un extrait du courrier envoy\u00e9 le 4 Janvier \u00e0 l\u2019IASB.<\/p>\n\n\n\n
\u201cThis letter represents the views of, selected members of the ESEF Mapping working group of XBRL France. This working group is composed of XBRL and ESEF experts, software vendors, auditors as well as preparers.<\/em><\/p>\n\n\n\n We welcome the IASB\u2019s efforts to conduct common reporting practice reviews and enhance the IFRS Accounting Taxonomy so as to reduce the need for extensions and thereby improve quality and comparability of tagged financial statements.<\/em>We broadly agree with the proposals. However, in respect of question 2, based on our experience with ESEF tagging during the last two years, we think further additions could be made in respect of tags for financial instruments, to improve comparability. As for question 4, while agreeing with the introduction of categorical elements, we would not encourage to supplement some categorical elements (the \u201ctrue-only\u201d Booleans) with a narrative element when the value of the categorical element is false. Finally, in respect of question 6, although we agree that tagging fair value of investment properties is a key concern, we would favour a different approach. The appendix to this letter contains our detailed responses to these questions. \u00bb<\/em><\/p>\n\n\n\n