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Proposed Interim Release Package 2 on the IFRS Taxonomy 2013 published for public comment



15 January 2014

The IFRS Foundation has published today for public comment the Proposed Interim Release Package 2 on the IFRS Taxonomy 2013.

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, new common practice elements or general taxonomy improvements. 

This proposed interim release facilitates 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 March 2014.  

The Proposed Interim Release Package 2 incorporates three interim release documents for public consultation:

  • IFRS Taxonomy 2013—IFRS 9 Financial Instruments (Hedge Accounting) —amendments as a result of IFRS 9 Financial Instruments (Hedge Accounting and amendments to IFRS 9, IFRS 7 and IAS 39), issued in November 2013;
  • IFRS Taxonomy 2013—Annual Improvements to IFRSs 2010-2012 Cycle—amendments to reflect the improvements made to IFRSs, the related Bases for Conclusions and guidance made during the IASB Annual improvements process.
  • IFRS Taxonomy 2013Common Practice Telecommunications and Real Estate Activities—amendments to reflect the results of the 2013 empirical analysis of IFRS financial statements of entities engaged in the areas of real estate and telecommunications; and

For XBRL files, the IFRS Taxonomy Illustrated, versioning reports, element definitions in Excel and other supporting materials, click here.
Please note that these files do not include the taxonomy amendments relating to Annual Improvements to IFRSs 2010 - 2012 Cycle. These will be incorporated within the annual IFRS Taxonomy 2014 files.

Please note that the technical architecture of this release is based on the Proposed Interim Release Package 1 for the IFRS Taxonomy 2013 issued in September 2013. As a result of comments received on that Proposed Interim Release a number of changes will be made to the implementation of the architecture in the IFRS Taxonomy 2014. An advanced description of the final technical architecture is available here. Although we are not formally requesting feedback, we would like to hear of any cases for which you would consider that these amendments adversely affect your filing or consumption system.

The IASB IFRS Taxonomy team held a webinar on Tuesday 28 January 2014 to provide details and answer questions related to this interim release. To download the presentation click here

Comment letter deadline

The Proposed Interim Release comment period ended on Friday 14 February 2014.

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 on the Proposed Interim Release Package 2.

View the feedback on the IFRS Taxonomy 2013 Modularisation changes.