IFRS Taxonomy Architecture

The purpose of the IFRS Taxonomy Architecture is to describe the design rationale and how the architecture satisfies the IFRS Taxonomy requirements. In particular the Architecture discusses the changes from the previous International Financial Reporting Standards General Purpose (IFRS-GP) taxonomy regarding the use of dimensions, versioning, taxonomy modularisation, taxonomy framework and taxonomy extensions. The Architecture reflects discussions with IFRS taxonomy users.

Click here to download the IFRS Taxonomy Architecture exposure draft reflecting IFRS Taxonomy 2008 exposure draft [May 2008].

Click here to download the IFRS Taxonomy Architecture Paper reflecting IFRS Taxonomy Prototype [December 2007].

Click here to read the comment letters.