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Monday 13 July 2020

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 Update 2 to the IFRS Taxonomy 2015 - files and support materials

The IFRS Taxonomy is the XBRL (eXtensible Business Reporting Language) representation of the IFRSs, including International Accounting Standards (IASs), Interpretations, and the IFRS for SMEs (Small and Medium-sized Entities), as issued by the IASB.  

XBRL taxonomies are available for most of the major national financial reporting standards around the world, and the IFRS Taxonomy is intended for use by entities reporting in IFRS. By providing the IFRS Taxonomy, the IFRS Foundation seeks to address the demand for an electronic standard to transmit IFRS financial information.

Update 2 to the IFRS Taxonomy 2015 - Files and support materials


Name Description Link
Taxonomy files and information General and technical information about the Update 2 to the IFRS Taxonomy 2015 and the official taxonomy files. Click here to access
Versioning information Documentation detailing the changes between the IFRS Taxonomy 2015 and the Taxonomy Update 2 to the IFRS Taxonomy 2015.
Click here to download
Update Document
An overview of the amendments of the Update 2 to the IFRS Taxonomy 2015 as a result of the Common Practice analysis.
Click here to download
The IFRS Taxonomy Illustrated A document that presents the structure of the IFRS Taxonomy in a simplified, visual format that does not require knowledge of XBRL.   Click here to view
Documentation Labels (definitions) Excel spreadsheet providing Taxonomy element documentation labels (definitions), organised by presentation linkbase
Click here to download