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Friday 06 May 2016

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Previous Taxonomy Updates


Updates to the IFRS Taxonomy 2015

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


Update Date
Description 
 Status
Taxonomy files and supporting materials
IASB Project Page
 January 2016
IFRS 16 Leases 
 Proposed (Comment period ended 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

 

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
     
      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.

    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 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 ended on 17 February 2015)
    Click here to view IFRS 9 Financial Instruments  N/A

    Interim releases to the IFRS Taxonomy 2013

    Below are the interim releases that have been published to the IFRS Taxonomy 2013.

      

     

    Interim release taxonomy files Interim release date
    IFRS publication (click to view the project page) Description
    IFRS Taxonomy Illustrated
    ifrs_ir_1_2013_09_09.zip
    September 2013
    Documentation, architecture and narrow-scope improvements to IAS 36
    Based on amendments to IAS 36
    Click here to view
     
    ifrs_ir_2_2014_01_15.zip

    January 2014
    IFRS 9
    &
    Annual Improvements
    Based on amendments to IFRS 9 & Annual Improvements
    Click here to view

     

    Interim releases to the IFRS Taxonomy 2012

    Below are the interim releases that have been published to the IFRS Taxonomy 2012.

      

     

    Interim release taxonomy files Interim release date
    IFRS publication (click to view the project page) Description
    IFRS Taxonomy Illustrated
    ifrs_ir_2012_11_27.zip
     November 2012
    Investment Entities
    Based on amendments to IFRS 10, IFRS 12 & IAS 27 
    Click here to view

     

    Interim releases to the IFRS Taxonomy 2011

    Below are the interim releases that have been published to the IFRS Taxonomy 2011.

      

     

    Interim release taxonomy files Interim release date
    IFRS publication (click to view the project page) Description
    IFRS Taxonomy Illustrated
    ifrs_ir_2011_08_31.zip
     August 2011
    Common practice concepts Based on amendments to common practice concepts  Click here to view
    ifrs_ir_2011_08_20.zip
     August 2011
    Presentation of Items of Other Comprehensive Income (Amendments to IAS 1)                                  

    IAS 19 Employee Benefits
    Based on amendments to presentation of items of other comprehensive income & employee benefits  Click here to view
    ifrs_ir_2011-07-27.zip
     July 2011
    IFRS 12 Disclosure of Interests in Other Entities [issued May 2011]

    IFRS 13 Fair Value Measurement [issued May 2011]
    Based on amendments to disclosure of interests in other entities & fair value measurement Click here to view

     

    Interim releases to the IFRS Taxonomy 2010

    Below are the interim releases that have been published to the IFRS Taxonomy 2010.

    Interim release (click to download) Interim release date IFRS publication (click to view the project page) Description IFRS Taxonomy Illustrated
    ifrs_ir_2010-11-5.zip 5 November 2010 Disclosures - Transfers of Financial Assets (Amendments to IFRS 7) Based on amendments to IFRS 7 Financial Instruments: Disclosures as part of the IASB's comprehensive review of off balance sheet activities Click here to view
    ifrs-ir_2010-06-30.zip 30 June 2010 Improvements to IFRSs for the 2008-2010 project cycle Based on amendments to IFRSs published in May 2010 which were made in the IASB's annual improvements process Click here to view