The IFRS Taxonomy 2015 reflects the presentation and disclosure requirements of the IFRS Standards (including the IFRSs for SMEs) as issued by the International Accounting Standards Board ('Board') at 1 January 2015 and the IFRS Practice Statement Management Commentary as issued by the Board in December 2010.

The IFRS Taxonomy also includes elements to reflect IFRS reporting practice (‘common practice’).

The main amendments made to the IFRS Taxonomy 2014 that are included in the IFRS Taxonomy 2015 include: IFRS 14 Regulatory Deferral Accounts issued by the Board in January 2014, IFRS 15 Revenue from Contracts with Customers issued by the Board in May 2014, IFRS 9 Financial Instruments issued by the Board in July 2014 and new common practice for transport and pharmaceutical activities.

The IFRS Taxonomy 2015 was published on 11 March 2015.


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