The objective of this document is to assist those who are already familiar with XBRL basic terms and have an understanding of the IFRSs (including International Accounting Standards (IASs) and Interpretations) in the use of the IFRS Taxonomy.

The target audience therefore includes, but is not restricted to:

• preparers and issuers of financial statements who create instance documents
•  supervisors, regulators and other receivers who create specific (national and/or business) taxonomy extensions
•  XBRL-compliant software developers.

Please note

This document is NOT an official International Accounting Standards Board (IASB) pronouncement and has not been subjected to the IASB’s ‘Due Processes’ review. It is in no way endorsed or approved by the IASB.

This document is a ‘guide’ for public comment and consultation only. The approved text of International Financial Reporting Standards, International Accounting Standards and Interpretations is that issued by the IASB in the English language and copies may be obtained from the IASC Foundations Publications Department.

The material contained in this document is provided for general information purposes only. It does not constitute accounting or other professional advice. Neither the IASC Foundation nor any other associated entity accepts any responsibility for any loss or damage that may arise from use of or reliance on these documents.

This material is copyright of the IASC Foundation and all rights are reserved. No part of this material may be translated, reprinted, reproduced or utilised in any form either in whole or in part or by any electronic, mechanical or other means, now known or hereafter invented, including photocopying and recording, or in any information storage and retrieval system, without permission from the IASC Foundation.

Please direct any questions or comments to xbrl@iasb.org