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Thursday 27 November 2014

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 IFRS Taxonomy 2006 errors and clarifications


 

Validation of the IFRS-GP 2006 XBRL Taxonomy flags the following FRTA errors which are acknowledged by the IASB XBRL Team, and will be resolved as follows:

  • The restatedLabel role defined and used in the IFRS-GP 2005 Taxonomy and subsequently in the IFRS-GP 2006 Taxonomy has not been submitted to the LinkRole Registry. Therefore validation of the taxonomy shows FRTA errors of the unrecognised role on some of the label linkbase arcs. (violation of the FRTA rule: FRTA 1.0, Section 4.3.1).

Note: This error will disappear after submission of the restatedLabel role to the LinkRole Registry

  • The restatedLabel.xsd schema does not follow FRTA rules related to the namespace and file name convention which brakes corresponding FRTA rule FRTA 1.0, Section 4.3.4.

Note: This error will be resolved during submission of the restatedLabel to the LRR.