Exposure Draft Interim Release Package 2013 - ITI versions
Physically, the IFRS Taxonomy is composed of a set of electronic XBRL files and subsequently, it can be difficult for those not familiar with XBRL to understand the structure of the taxonomy without the use of software. In order to facilitate understanding of the Taxonomy and its structure, and ultimately to assist with the preparation of IFRS financial reports in XBRL format, the IFRS Foundation has published The IFRS Taxonomy Illustrated.
The IFRS Taxonomy Illustrated does not require knowledge of XBRL because it presents the structure of the IFRS Taxonomy in a simplified, visual format. The IFRS Taxonomy Illustrated sets out the hierarchy of the 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.
For the IFRS Taxonomy 2013, The IFRS Taxonomy Illustrated is available:
- in three versions
- IFRSs (excluding the IFRS for SMEs) organised according to financial statements.
- IFRSs (excluding the IFRS for SMEs) organised by IFRSs.
- The IFRS for SMEs (excluding all other IFRSs).
- in two formats
- in multiple languages.
The IFRS Taxonomy Illustrated also contains links to the eIFRS (electronic IFRSs), the IFRS Foundation's online subscription service that contains the electronic consolidated editions of the IFRSs and accompanying documents.
IFRS Taxonomy 2013 interim release editions
Editions of the The IFRS Taxonomy Illustrated that are specific to IFRS Taxonomy 2013 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 2013.