IFRS Taxonomy Illustrated

Physically, the IFRS Taxonomy consists of a set of electronic XBRL files and therefore, it can be difficult for those not familiar with XBRL to understand the structure of the Taxonomy without the use of software.  The IFRS Taxonomy Illustrated presents the structure of the IFRS Taxonomy in a simplified, visual format that does not require knowledge of XBRL.  It has been specially prepared for accountants, auditors and those wanting a comprehensive overview of the structure and content of the IFRS Taxonomy, in order to promote understanding of the Taxonomy and assist with preparing IFRS financial reports in XBRL format.

The IFRS Taxonomy Illustrated sets out the hierarchy of the IFRS taxonomy and the elements within it (which represent IFRS disclosure requirements), the required format of these elements (such as text, monetary values, etc), and the IFRSs and IASs that these elements relate to.

To meet the needs of preparers, The IFRS Taxonomy Illustrated has been released in two versions:

• the IFRS Taxonomy 2010 organised according to financial statements,
• and the IFRS Taxonomy 2010 organised by IFRSs (ie in the same order as the Bound Volume of IFRSs).

IFRS Taxonomy 2010 editions

These editions of The IFRS Taxonomy Illustrated are based upon the IFRS Taxonomy 2010. 

IFRS Taxonomy 2010 interim release editions

Editions of the The IFRS Taxonomy Illustrated which are specific to IFRS Taxonomy 2010 interim releases are published (below) with each interim release.  These editions contain information that relates only to the elements contained in a specific IFRS Taxonomy interim release, which is different to the information provided in The IFRS Taxonomy Illustrated for the core IFRS Taxonomy 2010.

Previous editions of The IFRS Taxonomy Illustrated

To view the 2009 editions of The IFRS Taxonomy Illustrated, please click here.