Exposure draft Interim release package 2013 - general information
||The IFRS Taxonomy 2013 date is set to 9 September 2013.
The issue of:
(1) IFRSs as published in the 2013 IFRS Bound Volume;
(2) The IFRS for SME's as published on 9 July 2009.
||The IFRS Taxonomy represents International Financial Reporting Standards (IFRSs), including International Accounting Standards (IASs) and Interpretations, as issued by the IASB at 1 January 2013 and the IFRS for SMEs published on 9 July 2009.
||For more information on the development of the IFRS Taxonomy 2013,
please click here.
||XBRL Specification 2.1 dated 2003-12-31 (Recommendation) with errata from
2008-07-02, Dimensions 1.0 Specification dated 2006-09-18 with errata from
2009-09-07 and Generic Links dated 2009-06-22
(issued as part of the Formula specification).
|Recommended namespace prefix
||Published as part of The IFRS Taxonomy Guide.
|Relationship to other XBRL DTSs
||This is the core IFRS Taxonomy, which forms a base for IFRS extensions
||The IFRS Taxonomy 2013 has been built with an in-house developed tool (the Taxonomy Management System) and with other products.
Official taxonomy files
- IASB XBRL Team
Telephone: +44 (0)20 7246 6410
This taxonomy has not been developed or reviewed at any time by members of the IASB, nor does the Board endorse it in any way.
The IFRS Foundation has put in place a formal due process procedure and every effort is made to ensure that the IFRS Foundations XBRL activities comply with this due process procedure. Whilst all reasonable endeavors have been made to ensure the accuracy of the Taxonomy and compliance with due process, neither the IFRS Foundation, the IASB, XBRL International, nor any other associated entity accept any responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in the Taxonomy, whether such loss is caused by negligence or otherwise.
The Taxonomy is intended to be used to assist the electronic mediation of financial reporting data prepared according to IFRS.
The IFRS Taxonomy 2013 defines the XBRL standard for IFRS elements, but in no way defines IFRS or adds to it. It does not define how financial statements are presented, viewed or formatted, or what must be disclosed in IFRS financial statements.
The materials contained herein are provided for general information purposes only and do not constitute accounting or other professional advice. An XBRL taxonomy, including the IFRS Taxonomy 2013, is not intended to be used as a chart of accounts. Nor is it to be used as a GAAP-converter or GAAP-comparison tool.
This release of the IFRS Taxonomy 2013 is as final. Comments from the general public may be submitted.
As a result of comments received and by virtue of the fact that the taxonomy is developed using a technology that is still evolving. The taxonomy is expected to change in the future.