Global Standards for the world economy

Friday 26 May 2017

Banner graphic

IFRS Taxonomy 2016

IFRS Taxonomy 2016


IFRS Taxonomy 2016 files and support materials


The IFRS Taxonomy 2016 was developed by the IFRS Taxonomy Team and was issued on 31 March 2016.

The IFRS Taxonomy is the XBRL (eXtensible Business Reporting Language) representation of the IFRS Standards, including International Accounting Standards (IAS), 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 2016 and the official taxonomy files Click here to access
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2015 Proposed Taxonomy Update 3 and the IFRS Taxonomy 2016 Click here to download 
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2015 and the IFRS Taxonomy 2016 Click here to download
Versioning information
Documentation detailing the changes between the IFRS Taxonomy for SMEs 2015 and the IFRS Taxonomy for SMEs 2016
Click here to download
Taxonomy viewing tools
A list of XBRL products that can be used to view the IFRS Taxonomy 2016 Click here to view
Illustrative examples Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2016 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 Updates 2015


Updates to the IFRS Taxonomy are released during the year ('Taxonomy Updates') 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 Taxonomy Updates.

The IFRS Taxonomy 2016 incorporates the Taxonomy Update 1 and Taxonomy Update 2 to the IFRS Taxonomy which were published in December 2015. The Proposed Taxonomy Update 3 was published for public comment in January 2016 and these final changes have been incorporated directly within the IFRS Taxonomy 2016 files.

IFRS Taxonomy Update Documents

The following IFRS Taxonomy Update documents have been released since the publication of the IFRS Taxonomy 2015. These documents describe the amendments made to the IFRS Taxonomy 2015 and are reflected in the IFRS Taxonomy 2016.



    Title of Document
    PDF
    Taxonomy Update 1
    2015 Amendments to the IFRS for SMEs
    Click here to view
    Taxonomy Update 2 
    Common Practice (information technology, media, chemicals and utilities)
    Click here to view
    Taxonomy Update 3
    IFRS 16 Leases
    Click here to view





    Listen to the Webinar