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Thursday 02 October 2014

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IFRS Taxonomy 2014


 

The IFRS Taxonomy 2014 was developed by the IASB XBRL Team and was issued on
5 March 2014.

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.  

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 2014 files and support materials

 

Name Description Link
Taxonomy files and information General and technical information about the IFRS Taxonomy 2014 and the official taxonomy files Click here to access
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2013 Proposed Interim Release Package 2 and the IFRS Taxonomy 2014 Click here to download (ZIP, 113 KB)
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2013 and the IFRS Taxonomy 2014 Click here to download [ZIP, 217 KB]
Taxonomy viewing tools
A list of XBRL products that can be used to view the IFRS Taxonomy 2014 Click here to view
Illustrative examples Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2014 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
Definitions in excel format
Excel spreadsheet providing taxonomy element definitions (organised by presentation linkbase)
Click here to view
The IFRS Taxonomy Guide A technical guide for users of the IFRS Taxonomy 2014 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

* xIFRS will be available when the IASB publishes the IFRS Bound Volume 2014 (Red Book). 




















 

Related Information

To view the feedback statement for the public comments on the Interim Releases to the IFRS Taxonomy 2013 click here.

Contact us

IFRS Taxonomy Team
Email: taxonomy@ifrs.org