Illustrative examples in XBRL
Below are examples of XBRL and Inline XBRL documents prepared using the IFRS Taxonomy 2010. The purpose of these examples is to illustrate the use of the IFRS Taxonomy in financial statements, in accordance with the XBRL architecture outlined in The IFRS Taxonomy Guide.
Please note: these examples are provided for information purposes only. They do not constitute accounting or other professional advice.
How to view these files
| Format | Description |
| XBRL | To view the XBRL files, please note that you must have appropriate XBRL software. |
| Inline XBRL | Inline XBRL files can be viewed without the use of specific XBRL software. Instead, Inline XBRL files can be viewed using XHTML-enabled Internet browsers (such as Opera, Google Chrome, Safari, Mozilla Firefox). |
| ZIP | The ZIP files contain the downloadable XBRL and Inline XBRL files, and also the associated IFRS Taxonomy files. |
Example 1:
Statement of financial position, Statement of comprehensive income, and Statement of cash flows
Examples of a Statement of financial position, a Statement of comprehensive income, and a Statement of cash flows which have been tagged with XBRL.
Example 2:
Property, plant and equipment - reconciliation of carrying amount at the beginning and end of the period
Examples of a dimensional reconciliation schedule (as contained in the notes) which represent changes of Property, plant and equipment.
Example 3:
Disclosure of inventories
Examples of explanatory information (as contained in the notes of financial statements) which have been tagged in XBRL, both as text blocks and in detail. These examples also illustrate a method of extending the IFRS Taxonomy.
Example 4:
Statement of changes in equity
Examples of a Statement of changes in equity that has been tagged in XBRL.