The IFRS Taxonomy 2017 reflects the presentation and disclosure requirements of IFRS Standards, as issued by the International Accounting Standards Board (Board) at 1 January 2017; the IFRS for SMEs Standard, as issued by the Board in December 2015; and the IFRS Practice Statement 1 Management Commentary, as issued by the Board in December 2010.

The IFRS Taxonomy also includes additional elements to reflect common (but non-mandatory) reporting practice by companies that apply IFRS Standards.

The main amendments to the IFRS Taxonomy 2016 included in the IFRS Taxonomy 2017 include: Disclosure Initiative (Amendments to IAS 7), issued by the Board in January 2016; Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4), issued by the Board in September 2016; and new common practice for agriculture, leisure, franchises, retail and financial institutions.

The IFRS Taxonomy 2017 was published on 9 March 2017.

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

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 2016 Proposed IFRS Taxonomy Update 3 and the IFRS Taxonomy 2017 Click here Click here
Documentation detailing the changes between the IFRS Taxonomy 2016 and the IFRS Taxonomy 2017 Click here Click here
Documentation detailing the changes between the IFRS Taxonomy for SMEs 2016 and the IFRS Taxonomy for SMEs 2017 Click here Click here

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