The IFRS Accounting Taxonomy 2022 reflects the presentation and disclosure requirements of the IFRS Accounting Standards as issued by the International Accounting Standards Board (IASB) at 1 January 2022, the IFRS for SMEs Accounting Standard as issued by the IASB in December 2015 and Practice Statement 1 Management Commentary as issued by the IASB in December 2010.

The IFRS Accounting Taxonomy also includes elements that reflect common reporting practice by entities that apply IFRS Accounting Standards (common practice).

The IFRS Accounting Taxonomy 2022 includes changes to the IFRS Taxonomy 2021 resulting from:

  • Disclosure of Accounting Policies, which amended IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements, issued by the IASB in February 2021;

  • Definition of Accounting Estimates, which amended IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors, issued by the IASB in February 2021;

  • Initial Application of IFRS 17 and IFRS 9―Comparative Information, which amended IFRS 17 Insurance Contracts, issued by the IASB in December 2021.

The IFRS Accounting Taxonomy 2022 also includes changes to the IFRS Accounting Taxonomy’s technology. Those changes are necessary, or beneficial, to reflect developments in standards and practices, and in the usage of the IFRS Accounting Taxonomy or comparable taxonomies in various regulatory environments. For consistency, the same technology changes are applied to all parts of the IFRS Accounting Taxonomy, including the IFRS for SMEs and Management Commentary subsets, although no other changes have been made in those subsets.

The IFRS Accounting Taxonomy 2022 was published on 24 March 2022.

Below you will find all information relevant to the annual IFRS Accounting Taxonomy. Additional resources, such as Illustrative Examples, can be accessed here.

Name and description of entry point

Entry point
Full IFRS Accounting Standards Entry Point—to view the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting.

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Management Commentary Entry Point—to view the IFRS Accounting Taxonomy for IFRS Practice Statement 1 Management Commentary reporting.

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Full IFRS Accounting Standards and Management Commentary Entry Point—to view the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting with IFRS Practice Statement 1 Management Commentary.

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IFRS for SMEs Entry Point—to view the IFRS Accounting Taxonomy for IFRS for SMEs Accounting Standard reporting.

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Combined Entry Point—to view the IFRS Accounting Taxonomy for full IFRS Accounting Standards, the IFRS for SMEs Accounting Standard, and the IFRS Practice Statement 1 Management Commentary reporting.

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Basic Entry Point—to view the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting without generic links.

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Deprecated Entry Point—to view the deprecated IFRS Accounting Taxonomy elements for IFRS Accounting Standards reporting.

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Full IFRS Accounting Standards Essential Entry Point—to use as a base from which to build extensions to the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting.

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Management Commentary Essential Entry Point—to use as a base from which to build extensions to the IFRS Accounting Taxonomy for IFRS Practice Statement 1 Management Commentary reporting.

Click here
Full IFRS Accounting Standards and Management Commentary Essential Entry Point—to use as a base from which to build extensions to the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting with IFRS Practice Statement 1 Management Commentary.

Click here
IFRS for SMEs Essential Entry Point—to use as a base from which to build extensions to the IFRS Accounting Taxonomy for IFRS for SMEs Accounting Standard reporting.

Click here
Combined Essential Entry Point—to use as a base from which to build extensions to the IFRS Accounting Taxonomy for full IFRS Accounting Standards, the IFRS for SMEs Accounting Standard, and the IFRS Practice Statement 1 Management Commentary reporting.

Click here
Basic Essential Entry Point—to use as a base from which to build extensions to the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting without generic links.

Click here

Name

In HTML
Documentation detailing the changes between the full IFRS Taxonomy 2021 and the full IFRS Accounting Taxonomy 2022.

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Documentation detailing the changes between the IFRS Taxonomy for SMEs Standard 2021 and the IFRS Accounting Taxonomy for SMEs Accounting Standard 2022.

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