Global Standards for the world economy

Tuesday 30 May 2017

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IFRS Taxonomy 2009

Additional modules

Electronic International Financial Reporting Standards (eIFRS) linkage

IFRS Taxonomy concepts contain one or more references to corresponding IFRS disclosure requirements.  These references are contained in the reference linkbases of the IFRS Taxonomy and help users to understand the reporting concept and its relationship to the IFRSs (recognition, measurement, presentation, disclosure, ...).

Reference linkbases in XBRL enable URIs (hyperlinks) to be stored, which refer to external online resources. One such online resource is the the IFRS Foundation's  eIFRS, a subscription service that provides up to date versions and revisions of IFRSs and Interpretatons (IFRICs/SICs).

As an enhancement of the IFRS Taxonomy, an additional module with URIs referring to the eIFRS has been provided. This additional reference linkbase, with URIs to the eIFRS, enables software vendors to link their tools directly to the content of the IFRSs.

Click  here to download the reference linkbase with linkage to the eIFRS.

Click here to download the full taxonomy package containing the reference linkbase with linkage to the eIFRS.