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Thursday 18 December 2014

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Interim releases

 IFRS Taxonomy interim releases


Following the release of the annual IFRS Taxonomy 2014, the IFRS Foundation will also publish interim releases. IFRS Taxonomy interim releases may contain:

  • Taxonomy changes as a result of new or amended IFRSs issued during 2014
  • New taxonomy concepts to reflect IFRS common reporting practice
  • Architectural changes
  • Any other taxonomy improvements

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

Interim releases to the IFRS Taxonomy 2014

Below are the interim releases that have been published to the IFRS Taxonomy 2014.


    Interim Release Date
    Description 
     Status
    Taxonomy files and supporting materials
    IASB Project Page
    Feedback Statement
     
      May 2014

    IFRS 14 Regulatory Deferral Accounts
    Final (Comment period ended 2 May 2014)
    Click here to view IFRS 14 Regulatory Deferral Accounts
    N/A
     November 2014
    IFRS 15 Revenue from Contracts with Customers
    and
    Common Practice (transport and pharmaceuticals)
    Final (Comment period ended on 20 October 2014)
    Click here to view IFRS 15 Revenue from Contracts with Customers
     N/A
     December 2014
    IFRS 9 Financial Instruments
    and
    Narrow-scope amendments 
    Proposed
    (Comment period ends 17 February 2015)
    Click here to view IFRS 9 Financial Instruments  N/A

    To view previous interim releases 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 
      Description 
       Status
      Documents
      IASB project page
      Feedback Statement
       
        December 2014

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

      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

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

      Click here for IASB XBRL resources & support materials

      Contact Us

      IFRS Taxonomy Team
      email: taxonomy@ifrs.org