The IFRS Taxonomy 2019 reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (Board) at 1 January 2019, the IFRS for SMEs Standard as issued by the Board in December 2015 and Practice Statement 1 Management Commentary as issued by the Board in December 2010.

The IFRS Taxonomy 2019 includes changes to the IFRS Taxonomy 2018 resulting from common reporting practice relating to disclosure requirements in IFRS 13 Fair Value Measurement. In addition, it includes general improvements to the IFRS Taxonomy such as introduction of implementation notes and duration type elements, removal of entry points without documentation labels and few other improvements.

The IFRS Taxonomy 2019 was published on 27 March 2019.

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

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