IFRS Taxonomy Guide
The IFRS Taxonomy 2013 Guide is a technical, supporting guide for users of the IFRS Taxonomy. This 2013 version supersedes the version released in 2012.
The guide addresses both the financial reporting content and the XBRL framework of the IFRS Taxonomy. It is intended for use by those who are already familiar with and who are able to apply XBRL with IFRSs using the IFRS Taxonomy.
The IFRS Taxonomy 2013 Guide includes:
- an overview of the architecture of the IFRS Taxonomy
- guidance for preparers and issuers of financial statements when creating instance documents and IFRS Taxonomy extensions
- XBRL Fundamentals - an introduction to the basics of XBRL.
- a glossary of commonly-used XBRL terminology
* The Russian translation of the 2013 IFRS Taxonomy Guide, including
the taxonomy labels, has not been approved by a review committee appointed by
the IFRS Foundation. The translation of
the taxonomy labels should be treated as indicative only. The Russian translation is copyright of the