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 IFRS Taxonomy 2015 Updated for 2015 Amendments to the IFRS for SMEs


1 December 2015

The IFRS Foundation published today Update 1 to the IFRS Taxonomy 2015. This release updates the IFRS Taxonomy 2015 to incorporate the 2015 Amendments to the IFRS for SMEs.

IFRS Taxonomy update contains additional taxonomy concepts that reflect new Standards and amendments to Standards issued by the IASB, thereby allowing entities wishing to report electronically using the latest Standards to do so without the need for these entities to create their own taxonomy concepts.

They may also contain technical updates, new common practice elements or general taxonomy improvements.

The Taxonomy Update 1 incorporates the IFRS Taxonomy elements for:

  • 2015 Amendments to the IFRS for SMEs

In addition, this update contains a modularised deprecation schema, which completes the IFRS Taxonomy modularisation process started in 2014.

For XBRL files, the IFRS Taxonomy Illustrated, versioning reports, element definitions in Excel and other supporting materials, click here.



Taxonomy files

The IFRS Taxonomy Illustrated

Versioning Information

Contact us

IFRS Taxonomy Team taxonomy@ifrs.org