Review Package

 1. Review documentation (ED_Review_Package.zip/IFRS for SMEs Taxonomy ED Documentation.pdf), including:

a) General information

b) Additions to the IFRS Taxonomy 2009 architecture

c) Statistics for concepts and extended link roles (ELRs)

d) Financial reporting questions for review consideration

e) Technology questions for review consideration

2. IFRS for SMEs (ED_Review_Package.zip/standard folder)

a) Standard in PDF

b) Basis for Conclusions in PDF

c) Illustrative Financial Statements Presentation and Disclosure Checklist in PDF

3. IFRS for SMEs Taxonomy (ED_Review_Package.zip/taxonomy folder)

a) IFRS for SMEs Taxonomy 2009 files (ED_Review_Package.zip/taxonomy folder)

b) Full entry point schema for SMEs (ED_Review_Package.zip/taxonomy/entry-all.xsd file)

c) Sample instance document and extension for SMEs (ED_Review_Package.zip/sample folder with instance document sampleEntity_2009-09-28.xbrl and extension sampleEntity_2009-09-28.xsd)

4. IFRS Taxonomy Illustrated (ITI)

a) Organised according to financial statements in PDF (ED_Review_Package.zip/ITI for SMEs (PDF).pdf)

b) Organised by separate ELRs in HTML (ED_Review_Package.zip/taxonomy ITI for SMEs (HTML)/index.html file)

Concepts that have been added to IFRS for SMEs Taxonomy have been highlighted in both versions of the ITI.

The IFRS Foundation invites feedback in the areas of architecture, technical and accounting content, tools compliance, and also quality of the review documentation provided. Please refer to the Review documentation for specific questions on the IFRS for SMEs Taxonomy. Please note that in addition to in-house tools, we have used the following products during the development process:

• Fujitsu Taxonomy Editor and Instance Creator [Version: 63],
• SpiderMonkey [Version: 1.10.0],
• TrueNorth [Version: 2.3.9],
• UBMatrix Taxonomy Designer [3.0.2.2383].