IFRS Taxonomy Illustrated 2009
Introduction
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 a simplified view of the IFRS Taxonomy in an easy to read, 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 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 Taxonomy organised according to financial statements,
- and the Taxonomy organised by IFRSs (ie in the same order as the Bound Volume of IFRSs).
The IFRS Taxonomy Illustrated is available in multiple languages and as a downloadable PDF or in HTML format within the electronic IFRSs (eIFRS). Please note: the HTML version is available to registered IFRS website users only. Unregistered users can register here.
* Files updated on 12 April 2010. All other files were updated on 17 November 2009
IFRS Taxonomy Illustrated 2010
To view the 2010 editions of The IFRS Taxonomy Illustrated, please click here.