The IFRS Foundation publishes Illustrative Examples as accompanying materials to the IFRS Standards. These examples illustrate the presentation and disclosure requirements in those Standards.

The IFRS Foundation demonstrates the use of the IFRS Taxonomy by tagging these presentation and disclosure examples using IFRS Taxonomy elements and the XBRL syntax. This section includes the resulting XBRL and Inline XBRL files. The IFRS Taxonomy Illustrative Examples 2017–2021 include the latest Inline XBRL version.

Please note: these examples are provided for information purposes only. They do not constitute accounting or other professional advice.

Example 1: Illustrative financial statements for SMEs

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL. The notes have been tagged using both block tagging and detailed tagging.

Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.

Example 3: Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

Example 4: Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging. 

Example 5: Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

Example 6: First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

Example 7: Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

Example 8: Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

Example 9: Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

Example 10: Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

Example 12: Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

Example 15: Assets measured at Fair Value 

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

Example 16: Financial assets & financial liabilities subject to offsetting 

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Example 17: Regulatory Deferral Accounts 

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Example 18: Revenue from Contracts with Customers

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging. 

Example 19: Credit Risk Exposure  

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using detailed XBRL tagging. 

Example 20: Insurance Contracts  

These examples represent how some of the disclosures required by IFRS 17 (in paragraphs 100, 101 and 106) in relation to reconciliation of components of insurance contracts and analysis of insurance revenue might be tagged using detailed XBRL tagging.

Example 1: Illustrative financial statements for SMEs

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL. The notes have been tagged using both block tagging and detailed tagging.

Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.

Example 3: Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

Example 4: Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging. 

Example 5: Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

Example 6: First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

Example 7: Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

Example 8: Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

Example 9: Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

Example 10: Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

Example 12: Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

Example 15: Assets measured at Fair Value 

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

Example 16: Financial assets & financial liabilities subject to offsetting 

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Example 17: Regulatory Deferral Accounts 

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Example 18: Revenue from Contracts with Customers

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging. 

Example 19: Credit Risk Exposure  

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using detailed XBRL tagging. 

Example 20: Insurance Contracts  

These examples represent how some of the disclosures required by IFRS 17 (in paragraphs 100, 101 and 106) in relation to reconciliation of components of insurance contracts and analysis of insurance revenue might be tagged using detailed XBRL tagging.

These examples also illustrate the tagging of new elements added to the IFRS Taxonomy 2019 as a result of the analysis of common reporting practice on IFRS 13 Fair Value Measurement (see Example 15) and general improvements (see Examples 7, 8 and 17)

Example 1: Illustrative financial statements for SMEs

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL. The notes have been tagged using both block tagging and detailed tagging.

Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.

Example 3: Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

Example 4: Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging. 

Example 5: Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

Example 6: First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

Example 7: Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

Example 8: Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

Example 9: Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

Example 10: Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

Example 12: Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

Example 15: Assets measured at Fair Value 

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

Example 16: Financial assets & financial liabilities subject to offsetting 

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Example 17: Regulatory Deferral Accounts 

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Example 18: Revenue from Contracts with Customers

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging. 

Example 19: Credit Risk Exposure  

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using details XBRL tagging. 

Example 20: Insurance Contracts  

These examples represent how some of the disclosures required by IFRS 17 (in paragraphs 100, 101 and 106) in relation to reconciliation of components of insurance contracts and analysis of insurance revenue might be tagged using detailed XBRL tagging.

Example 1: Illustrative financial statements for SMEs

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL. The notes have been tagged using both block tagging and detailed tagging.

Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.

Example 3: Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

Example 4: Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging. 

Example 5: Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

Example 6: First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

Example 7: Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

Example 8: Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

Example 9: Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

Example 10: Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

Example 12: Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

Example 15: Assets measured at Fair Value 

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

Example 16: Financial assets & financial liabilities subject to offsetting 

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Example 17: Regulatory Deferral Accounts 

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Example 18: Revenue from Contracts with Customers

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging. 

Example 19: Credit Risk Exposure  

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using details XBRL tagging. 

Example 20: Insurance Contracts  

These examples represent how some of the disclosures required by IFRS 17 (in paragraphs 100, 101 and 106) in relation to reconciliation of components of insurance contracts and analysis of insurance revenue might be tagged using detailed XBRL tagging.

Example 1: Illustrative financial statements for SMEs

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL. The notes have been tagged using both block tagging and detailed tagging.

Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.

Example 3: Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

Example 4: Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging. 

Example 5: Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

Example 6: First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

Example 7: Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

Example 8: Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

Example 9: Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

Example 10: Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

Example 12: Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

Example 15: Assets measured at Fair Value 

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

Example 16: Financial assets & financial liabilities subject to offsetting 

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Example 17: Regulatory Deferral Accounts 

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Example 18: Revenue from Contracts with Customers

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging. 

Example 19: Credit Risk Exposure  

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using details XBRL tagging. 

Example 1: Illustrative financial statements for SMEs (Small and Medium-sized Entities)

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL. The notes have been tagged using both block tagging and detailed tagging.

Example 2: Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.

Example 3: Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

Example 4: Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging.

Example 5: Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

Example 6: First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

Example 7: Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

Example 8: Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

Example 9: Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

Example 10: Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

Example 12: Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.

Example 15: Assets measured at Fair Value

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

Example 16: Financial assets & financial liabilities subject to offsetting

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Example 17: Regulatory Deferral Accounts

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Example 18: Revenue from Contracts with Customers

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging.

Example 19: Credit Risk Exposure

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using details XBRL tagging.

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