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.

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.