International Financial Reporting Standards (IFRS) Taxonomy 2010
On 30 April 2010, the IFRS Foundation released the IFRS Taxonomy 2010. The IFRS Taxonomy 2010 is a translation of IFRSs as issued at 1 January 2010 into XBRL. It is consistent with both the IFRS and with the IFRS for SMEs, which have been been integrated into a single taxonomy for the first time.
The 2010 taxonomy contains significant architectural improvements when compared with the 2009 version, which include an extended use of axes (dimensions) in the taxonomy, and reconsideration of the IFRS Foundation's approach for concept naming and of its principle of deleting redundant (deprecated) concepts.
Support materials for the IFRS Taxonomy 2010
For those who are unfamilair with XBRL or the IFRS Taxonomy, the following support materials are available to facilitate use and understanding of the IFRS Taxonomy 2010.
|Documentation of changes||Documentation of changes (ie versioning report) between the IFRS Taxonomy 2009 - IFRS Taxonomy 2010 [File updated on 24 September 2010]||Click here to download [ZIP, 65.6 KB]|
|Illustrative examples||Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2010||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 the IFRSs and the IFRS for SMEs.||Click here to view|
(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|
|The IFRS Taxonomy Guide||A technical guide for users of the IFRS Taxonomy 2010.||Click here to view|
|IFRS Taxonomy Modules Manager||An online tool that guides users through the process of navigating and customising the IFRS modules that make-up the IFRS Taxonomy.||Click here to access|