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IFRS Taxonomy 2015


IFRS Taxonomy 2015 files and support materials


The IFRS Taxonomy 2015 was developed by the IASB XBRL Team and was issued on
11 March 2015.

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.



Name Description Link
Taxonomy files and information General and technical information about the IFRS Taxonomy 2015 and the official taxonomy files Click here to access
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2014 Proposed Interim Release Package 3 and the IFRS Taxonomy 2015 Click here to download 
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2014 and the IFRS Taxonomy 2015 Click here to download 
Taxonomy viewing tools
A list of XBRL products that can be used to view the IFRS Taxonomy 2015 Click here to view
Illustrative examples Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2015 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
IFRS Taxonomy Architecture A technical guide for users of the IFRS Taxonomy files requiring a detailed description of the XBRL architecture
Click here to view


IFRS Taxonomy 2014 Interim Releases


Updates to the IFRS Taxonomy are released during the year ('Interim Releases') in line with changes to the Standards, the addition of common practice elements and when there is an architectural change. Public consultation of Taxonomy amendments takes place for Proposed Interim Releases.

The IFRS Taxonomy 2015 incorporates the Interim Release 1 and Interim Release 2 to the IFRS Taxonomy which were published in May and November 2014 respectively. The Proposed Interim Release 3 was published for public comment in December 2014, and these final changes have been incorporated directly within the IFRS Taxonomy 2015 files.

IFRS Taxonomy Update Documents

The following IFRS Taxonomy Update documents have been released since the publication of the IFRS Taxonomy 2014. These documents describe the amendments made to the IFRS Taxonomy 2014 and are reflected in the IFRS Taxonomy 2015.



    Title of Document
    PDF
     
    Interim Release 1
    IFRS 14 Regulatory Deferral Accounts
    Click here to view
    Interim Release 2 
    IFRS 15 Revenue from Contracts with Customers
    and
    Common Practice (transport and pharmaceuticals)
    Click here to view

    Click here to view
     Interim Release 3
    IFRS 9 Financial Instruments
    and
    Narrow-scope amendments 
    Click here to view

    Click here to view



     

    Related Information

    Listen to the webinar which answers questions about the IFRS Taxonomy 2015.

    View the slides from the webinar about the IFRS Taxonomy 2015.

    Contact us

    IFRS Taxonomy Team
    Email: taxonomy@ifrs.org