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Thursday 27 November 2014

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XBRL


 

IFRS Foundation publishes illustrative examples in XBRL for the IFRS Taxonomy 2011

12 April 2011


 

In order to help preparers understand how to apply  XBRL (eXtensible Business Reporting Language) to IFRS (International Financial Reporting Standards) financial statements, the IFRS Foundation has published a  set of 12 illustrative examples  in XBRL for the IFRS Taxonomy 2011 .


These examples illustrate how the IFRS Taxonomy 2011 should be used to tag IFRS financial statements (including notes) in XBRL, and in accordance with the XBRL architecture outlined in  The IFRS Taxonomy 2011 Guide and The Global Filing Manual.  The examples are intended to help preparers understand how to apply the taxonomy to create instance documents and entity-specific extensions using both block tagging and detailed tagging, and also XBRL and Inline XBRL.


Illustrative examples have been provided for:

  • Illustrative financial statements for Small and Medium-sized Entities; 
  • Statements of Financial Position, Comprehensive Income, and Changes in Equity;
  • Statement of Cash Flows;
  • Financial instruments;
  • Operating segments;
  • First-time adoption of IFRSs, reconciliation of equity and total comprehensive income;
  • Share-based payment arrangements;
  • Business combinations;
  • Reconciliation of changes in property, plant and equipment; 
  • Income tax (expense) and reconciliations;
  • Employee benefits obligations; and
  • Consolidated and separate Statements of Financial Position.

All examples are freely available here.