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 Illustrative Examples in XBRL


 

Below are examples of XBRL and Inline XBRL documents that have been prepared using the IFRS Taxonomy 2012.  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 2011, 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

 

Format Description
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 (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.

 

Format Link
Inline XBRL ixbrl_example1_2012-06-08.xhtml
ZIP (XBRL and Inline XBRL) example1_2012-06-08.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.
 

Format Link
Inline XBRL ixbrl_example2_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example2_2012-03-29.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.

 

Format Link
Inline XBRL ixbrl_example3_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example3_2012-03-29.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. Please note that taxonomy items for IG13A and IG13B will expire in 2013 and have been replaced by IFRS 13 Fair Value Measurement.
 

Format Link
Inline XBRL ixbrl_example4_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example4_2012-03-29.zip[15 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.

 

Format Link
Inline XBRL ixbrl_example5_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example5_2012-03-29.zip[24 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.

 

Format Link
Inline XBRL ixbrl_example6_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example6_2012-03-29.zip[17 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.

 

Format Link
Inline XBRL ixbrl_example7_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example7_2012-03-29.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.

 

Format Link
Inline XBRL ixbrl_example8_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example8_2012-03-29.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.

 

Format Link
Inline XBRL ixbrl_example9_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example9_2012-03-29.zip[13 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.

 

Format Link
Inline XBRL ixbrl_example10_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example10_2012-03-29.zip[294 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. Please note that revised IAS 19 published in 2011 does not contain this example. Some of the taxonomy items will expire in 2013.

 

Format Link
Inline XBRL ixbrl_example11_2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example11_2012-03-29.zip[28 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 Poistion in a single statement using detailed XBRL tagging.
 

Format Link
Inline XBRL ixbrl_example12-2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example12_2012-03-29.zip[18 KB]

Example 15:
Assets measured at Fair Value

Format Link
Inline XBRL ixbrl_example15-2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example15_2012-03-29.zip [18 KB]

Example 16:
Illustrative Financial assets subject to offsetting 


Format Link
Inline XBRL ixbrl_example16-2012-03-29.xhtml
ZIP (XBRL and Inline XBRL) example16_2012-03-29.zip[18 KB]