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Monday 24 November 2014

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IFRS Taxonomy 2013

IFRS Taxonomy 2013: Proposed Interim Release


 Proposed Interim Release: IFRS Taxonomy 2013—Documentation, architecture and IFRS updates


On 9 September 2013 the IFRS Foundation published for public comment an Interim Release Package on the IFRS Taxonomy 2013.

The IFRS Taxonomy 2013 is a translation of IFRS as issued at 1 January 2013 into XBRL (eXtensible Business Reporting Language).

IFRS Taxonomy interim releases contain additional taxonomy concepts that reflect new IFRSs and improvements to IFRSs published by the IASB, thereby allowing entities wishing to report electronically using the latest IFRSs to do so without the need for these entities to create their own taxonomy concepts. They may also contain technical updates and corrections.

This interim release is designed to be part of an accelerated timeline for the release of the IFRS Taxonomy 2014. The final version of the IFRS taxonomy 2014 is expected to be published in early 2014. It is hoped that an earlier release date for the annual taxonomy will help regulators and other users.

This Interim Release Package is an update to the 2013 Taxonomy annual release and includes:

  • Taxonomy amendments to reflect the IAS 36 narrow-scope amendments issued on 29 May of this year 
  • A structural update - taxonomy modularisation changes
  • The addition of a new documentation linkbase; and
  • Taxonomy improvements

Comment letter deadline

The Proposed Interim Release was open for comment until 11 November 2013.

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.

View the Comment letters.

 

Due process documents
Exposure Draft Proposed Interim Release: IFRS Taxonomy 2013—Documentation, architecture and IFRS updates [PDF]

Related information

 

Contact

Francesca Falkner
Executive Assistant - XBRL
email: ffalkner@ifrs.org