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Monday 08 February 2016

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Taxonomy Updates

Interim Releases

 IFRS Taxonomy Update

Following the release of the annual IFRS Taxonomy 2015, the IFRS Foundation will also publish updates. IFRS Taxonomy updates may contain:

  • Taxonomy changes as a result of new or amended IFRSs issued during 2015
  • New taxonomy concepts to reflect IFRS common reporting practice
  • Architectural changes
  • Any other taxonomy improvements

IFRS Taxonomy updates support consistent adoption and implementation of IFRS, by providing taxonomy items for electronic reporting using the latest Standards published by the IASB. 

Updates to the IFRS Taxonomy 2015

Below are the updates that have been published to the IFRS Taxonomy 2015.

Update Date
Taxonomy files and supporting materials
IASB Project Page
 January 2016
IFRS 16 Leases 
 Proposed (Comment period ends 21 March 2016)
Click here to view Leases
  December 2015

Common Practice (information technology, media, chemicals and utilities)
Final (Comment period ended 30 October 2015)
Click here to view N/A
  December 2015

2015 Amendments to the IFRS for SMEs
Final (Comment period ended 17 August 2015)
Click here to view IFRS for SMEs

To view previous taxonomy updates published to the IFRS Taxonomy please click here

Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7) 

In December 2014, the IASB published a Proposed Taxonomy Update relating to the Exposure Draft Disclosure Initiative (Proposed amendments to IAS 7).

    Taxonomy Update Date 
    IASB project page
      December 2014

    Disclosure Initiative (Proposed amendments to IAS 7)
    Proposed (comment period ended 17 April 2015)
    Click here to view [PDF]
    Proposed amendments to IAS 7

    Please note that a Proposed Taxonomy Update document is only published for this release. IFRS Taxonomy technical XBRL files, element documentation labels and taxonomy supporting materials such as the IFRS Taxonomy Illustrated are not available.


    Related information


    Click here for the IFRS Taxonomy

    Listen to the 'Understanding IFRS Taxonomy Updates' webinar

    View the 'Understanding IFRS Taxonomy Updates' slides

    Click here for the IASB Taxonomy Team, Taxonomy advisory committees and due process

    Click here for IASB Taxonomy resources & support materials

    Contact Us

    IFRS Taxonomy Team
    email: taxonomy@ifrs.org