Introduction

eXtensible Busines Reporting Language (XBRL) is a language that is used for the electronic communication of information between businesses and other users of financial information for the purpose of business reporting. A taxonomy is a computer-readable dictionary that defines business reporting terms and the relationships between them.

For an introduction to the fundamentals of XBRL, please click here.

To view the IFRS Taxonomy without XBRL, please click here.

The IASC Foundation XBRL Team is responsible for developing and maintaining the XBRL taxonomy for International Financial Reporting Standards (IFRSs), including the IFRS for Small- and Medium-sized Entities (SMEs), known as the IFRS Taxonomy. The IFRS Taxonomy is used around the world to facilitate the electronic use, exchange and comparability of financial data prepared in accordance with IFRSs.

For more information about the IASC Foundation XBRL Team, its objectives, due process and external advisory committees, please click here.

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