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IFRS Taxonomy 2011


Illustrative examples in XBRL


 

Below are examples of XBRL and Inline XBRL documents that have been prepared using the IFRS Taxonomy 2011.  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


For illustrative examples prepared using the IFRS Taxonomy 2010, please click here.


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
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).
ZIP (XBRL and Inline XBRL)The ZIP files contain the downloadable XBRL and Inline XBRL files, and also the associated IFRS Taxonomy files.

Example 1:
Illustrative financial statements for SMEs (Small and Medium-sized Entities)


This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL.  The notes have been tagged using both block tagging and detailed tagging.

 

FormatLink
Inline XBRLixbrl_example1_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example1_2011-03-25.zip[70 KB]

Example 2:
Statements of Financial Position, Comprehensive Income, and Changes in Equity


This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.
 

FormatLink
Inline XBRLixbrl_example2_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example2_2011-03-25.zip [41 KB] 

Example 3:
Statement of Cash Flows


These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

 

FormatLink
Inline XBRLixbrl_example3_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example3_2011-03-25.zip [22 KB]

Example 4:
Financial instruments


These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG13A, IG13B and IG14) might be tagged using both block tagging and detailed tagging.
 

FormatLink
Inline XBRLixbrl_example4_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example4_2011-03-25.zip [14 KB]

Example 5:
Operating segments


These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

 

FormatLink
Inline XBRLixbrl_example5_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example5_2011-03-25.zip [23 KB]

Example 6:
First-time adoption of IFRSs, reconciliation of equity and total comprehensive income


These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

 

FormatLink
Inline XBRLixbrl_example6_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example6_2011-03-25.zip [16 KB]

Example 7:
Share-based payment arrangements


These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

 

FormatLink
Inline XBRLixbrl_example7_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example7_2011-03-25.zip [17 KB]

Example 8:
Business combinations


These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

 

FormatLink
Inline XBRLixbrl_example8_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example8_2011-03-25.zip [15 KB]

Example 9:
Reconcilation of changes in property, plant and equipment


These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

 

FormatLink
Inline XBRLixbrl_example9_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example9_2011-03-25.zip [12 KB]

Example 10:
Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

 

FormatLink
Inline XBRLixbrl_example10_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example10_2011-03-25.zip [17 KB]

Example 11:
Employee benefits obligations

These examples represent how some of the disclosures required by IAS 19 (B Illustrative disclosures) for employee benefit obligations might be tagged using both block tagging and detailed tagging.

 

FormatLink
Inline XBRLixbrl_example11_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example11_2011-03-25.zip [29 KB]

Example 12:
Consolidated and separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1.  They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

 

FormatLink
Inline XBRLixbrl_example12_2011-03-25.xhtml
ZIP (XBRL and Inline XBRL)example12_2011-03-25.zip [19 KB]