The IFRS Taxonomy 2020 reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (Board) at 1 January 2020, 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 also includes elements that reflect common reporting practice by entities that apply IFRS Standards (common practice).

The IFRS Taxonomy 2020 includes changes to the IFRS Taxonomy 2019 resulting from the Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7) as issued by the Board in September 2019.

The IFRS Taxonomy 2020 was published on 16 March 2020.

Below you will find all information relevant to the annual IFRS Taxonomy. Additional resources, such as formula linkbase, preparer’s guide, can be accessed here.

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