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Thursday 23 October 2014

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IFRS Taxonomy 2010


 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

 

FormatDescription
XBRL To view the XBRL files, please note that you must have appropriate XBRL software.
Inline XBRLInline 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).
ZIPThe 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.
  

FormatLink
XBRL xbrl_example1_2010-07-22.xml
Inline XBRLix_example1_2010-07-22.xml
ZIPexample1.zip

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.
 

FormatLink
XBRL xbrl_example2_2010-07-22.xml
Inline XBRLix_example2_2010-07-22.xml
ZIPexample2.zip

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.

 

FormatLink
XBRL xbrl_example3_2010-07-22.xml
Inline XBRLix_example3_2010-07-22.xml
ZIPexample3.zip

Example 4:
Statement of changes in equity


Examples of a Statement of changes in equity that has been tagged in XBRL.
 

FormatLink
XBRL xbrl_example4_2010-07-22.xml
Inline XBRLix_example4_2010-07-22.xml
ZIPexample4.zip