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Wednesday 03 September 2014

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International Financial Reporting Standards (IFRS) Taxonomy 2013


 

The IFRS Taxonomy 2013 was developed by the IASB XBRL Team and was issued on
27 March 2013.

The IFRS Taxonomy is the XBRL (eXtensible Business Reporting Language) representation of the IFRSs, including International Accounting Standards (IASs), Interpretations, and the IFRS for SMEs (Small and Medium-sized Entities), as issued by the IASB.  It contains XBRL tags for IFRS disclosure requirements.

XBRL taxonomies are available for most of the major national financial reporting standards around the world, and the IFRS Taxonomy is intended for use by entities reporting in IFRS. By providing the IFRS Taxonomy, the IFRS Foundation seeks to address the demand for an electronic standard to transmit IFRS financial information.

IFRS Taxonomy 2013 files and support materials

 

Name Description Link
Taxonomy files and information General and technical information about the IFRS Taxonomy 2013 and the official taxonomy files Click here to access
Versioning information Documentation detailing the changes between the IFRS taxonomy 2013 ED and the IFRS Taxonomy 2013 Click here to download (ZIP,
92 KB)
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2012 and the IFRS Taxonomy 2013 Click here to download [ZIP, 171 KB]
Project summary and feedback statement An overview of the development of the IFRS Taxonomy 2013 Click here to view
Taxonomy viewing tools
A list of XBRL products that can be used to view the IFRS Taxonomy 2013 Click here to view
Illustrative examples Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2013 Click here to view
The IFRS Taxonomy Illustrated A document that presents the structure of the IFRS Taxonomy in a simplified, visual format that does not require knowledge of XBRL.  Available for both IFRSs and the IFRS for SMEs. Click here to view
xIFRS
(IFRSs with XBRL)
An online tool that supports viewing and understanding of the IFRS Taxonomy.  xIFRS provides a view of the electronic IFRSs with embedded XBRL, and is available for the IFRSs and the IFRS for SMEs.  xIFRS is available to eIFRS subscribers only. Click here to view
The IFRS Taxonomy Guide A technical guide for users of the IFRS Taxonomy 2013 Click here to view
Global Filing Manual The Global Filing Manual contains a set of rules which provide guidance on the preparation, filing and validation of XBRL filings. Click here to view


















Contact us

IASB XBRL Team
Email: xbrl@ifrs.org