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 Exposure Draft of the IFRS Taxonomy 2013


18 January 2013

The IFRS Foundation has published today for public comment an Exposure Draft on the IFRS Taxonomy 2013.  The proposed Taxonomy is a translation of Standards and Interpretations as issued at 1 January 2013 into
XBRL (eXtensible Business Reporting Language).

The 2013 Taxonomy consolidates all IFRS Taxonomy interim releases that were published in 2012. Standards issued by the International Accounting Standards Board (IASB) from 1 January 2013 onwards will be published as interim releases to the Taxonomy.

In addition, the proposed IFRS Taxonomy 2013 includes concepts that reflect some industry practices.  These concepts have been derived from an analysis of financial statements prepared by companies’ representatives from the banking, insurance and extractive (mining and energy) industries.

The IFRS Foundation held a webinar on 4 February 2013 to provide details and answer questions related to this publication. To download the presentation, click here

To comment on the exposure draft IFRS taxonomy 2013, click here.

The commenting period closed on 18 March 2013.

View the comment letters.












Webcast recording

Taxonomy files

Contact us

IFRS XBRL Team
xbrl@ifrs.org