Global Standards for the world economy

Thursday 19 January 2017

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IFRS Taxonomy support materials


The IFRS Foundation is pleased to provide the following support materials specifically developed to aid understanding and use of the IFRS Taxonomy:


Name Description Link
 The Guide to Common Practice Content
The Guide to Common Practice Content helps readers make informed contributions to the IFRS Taxonomy consultation process. 
Click here to download
(PDF 912KB)
Using the IFRS Taxonomy: A regulator's guide The aim of this guide is to help regulators and other organisations with the adoption and ongoing use of the IFRS Taxonomy™ files and content within an electronic filing system. Click here to download
(PDF, 936KB)
IFRS Taxonomy Formula Linkbase     A document to provide guidance for technical and financial reporting audiences, in order to better understand IFRS concepts and their meaning. Click here to download
(PDF, 384KB)

Click here for Formula Linkbase 
(ZIP, 148KB)
Illustrative examples Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy Click here to view
The IFRS Taxonomy Illustrated A document that presents the structure of the IFRS Taxonomy in a simplified, visual format that does not require knowledge of XBRL.  Available for both the IFRSs and the IFRS for SMEs. Click here to view
 The IFRS Taxonomy Illustrated Guide
 How to read the IFRS Taxonomy Illustrated
Click here to view
An online tool that supports viewing and understanding of the IFRS Taxonomy.  xIFRS provides a view of the electronic IFRSs with embedded IFRS Taxonomy tags, and is available for the IFRSs and the IFRS for SMEs.  xIFRS is available to  eIFRS Professional  only. Click here to view
The IFRS Taxonomy Architecture
A technical guide for users of the IFRS Taxonomy. Click here to view
External taxonomy viewers A list of commercial XBRL projects that can be used to view the IFRS Taxonomy. Click here to view

Other resources


Name Description Link
IFRS Foundation Annual Report The financial statements from the IFRS Foundation's Annual Reports prepared as XBRL instance documents using the IFRS Taxonomy. Click here to view
Frequently asked questions Answers to the FAQs asked regarding XBRL. Click here to view
XBRL fundamentals An introduction to the basics of XBRL, including explanations of the major terms underlying XBRL concepts. Click here to view

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