IFRS Taxonomy
Current IFRS Taxonomy
The IFRS Taxonomy 2009 was released on 2 April 2009, and is a complete translation of International Financial Reporting Standards (IFRSs) as of 1 January 2009 into XBRL. The IFRS Taxonomy 2009 also includes IFRS 7 which was not published in the 2009 Bound Volume but which was published as an amendment in April 2009. To access the IFRS Taxonomy 2009 and accompanying support materials, please click here.
Taxonomies in development - IFRS Taxonomy 2010
Exposure draft IFRS Taxonomy 2010 (including both the IFRSs and the IFRS for SMEs)
On 19 February, the IASC Foundation published for public comment an exposure draft of the IFRS Taxonomy, consistent with IFRSs and the IFRS for Small and Medium-sized Entities (SMEs).
Please click here to access the proposed taxonomy and related materials.
The exposure draft is open for comment until 22 April 2010. The final version is expected to be released at the end of April 2010.
The development time line of the IFRS Taxonomy 2010 (including the IFRS for SMEs) is below:
IFRS Taxonomy 2010 Architecture Draft
The IFRS Taxonomy 2010 Architecture Draft documents in detail the XBRL architecture of the IFRS Taxonomy 2010, including the IFRS for SMEs Taxonomy. It explains the design rationale of the IFRS Taxonomy architecture, how the architecture satisfies the requirements of the Taxonomy, and the use of axes (dimensions), taxonomy modularisation, taxonomy framework, extensions framework and instantiation in the Taxonomy. It also addresses new XBRL technologies such as formulae, rendering and versioning, and the technical aspects of the IFRS Taxonomy relevant to software vendors.
To view the document, please click here.
Previous IFRS Taxonomies
To access previous versions of the IFRS Taxonomy, please click here.