IFRS Taxonomy 2016
The IFRS Taxonomy 2016 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 13 January 2016 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 2015 that are included in the IFRS Taxonomy 2016 include: 2015 Amendments to the IFRS for SMEs issued by the Board in December 2015, IFRS 16 Leases issued by the Board in January 2016 and new common practice for information technology, media, chemicals and utility activities.
The IFRS Taxonomy 2016 was published on 31 March 2016.
| Name and description of entry point | Entry point without documentation labels | Entry point with documentation labels |
|---|---|---|
| Basic Entry Point—to view IFRS Taxonomy for full IFRS Standards reporting applying without generic links | Click here | Click here |
| Combined Entry Point—to view IFRS Taxonomy for full IFRS Standards, the IFRS for SMEs Standard and the IFRS Practice Statement Management Commentary reporting | Click here | Click here |
| Deprecated Entry Point—to view deprecated IFRS Taxonomy elements for IFRS Standards reporting | Click here |
Click here |
| Full IFRS Standards Entry Point—to view IFRS Taxonomy for full IFRS Standards reporting | Click here | Click here |
| Full IFRS Standards and Management Commentary Entry Point—to view IFRS Taxonomy for full IFRS Standards reporting with Management Commentary | Click here | Click here |
| IFRS for SMEs Entry Point—to view IFRS Taxonomy for IFRS for SMEs Standard reporting | Click here | Click here |
| Management Commentary Entry Point—to view IFRS Taxonomy for Management Commentary reporting | Click here | Click here |
| Name | In HTML | In XML |
|---|---|---|
| Documentation detailing the changes between the IFRS Taxonomy 2015 Proposed Taxonomy Update 3 and the IFRS Taxonomy 2016 | Click here | Click here |
| Documentation detailing the changes between the IFRS Taxonomy 2015 and the IFRS Taxonomy 2016 | Click here | Click here |
| Documentation detailing the changes between the IFRS Taxonomy for SMEs 2015 and the IFRS Taxonomy for SMEs 2016 | Click here | Click here |
