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Tuesday 23 January 2018

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IFRS Taxonomy 2016 Information and Files


General information

 

Status Final
Date issued The IFRS Taxonomy 2016 date is set to 31 March 2016.

The taxonomy release date is aligned with the IASB time line for the issue of:
(1) IFRSs as published in the 2016 IFRS Bound Volume;
(2) The IFRS for Small and Medium-sized Entities (SMEs) as published on 1 December 2015. 
Issued by IFRS Foundation
Scope The IFRS Taxonomy represents IFRS Standards, including International Accounting Standards (IAS) and Interpretations, as issued by the IASB at 13 January 2016 and the IFRS for SMEs published on 1 December 2015. 
Project history For more information on the development of the IFRS Taxonomy 2016 please click here.

Technical information

 

XBRL version XBRL Specification 2.1 dated 2003-12-31 (Recommendation) with errata from 2008-07-02, Dimensions 1.0 Specification dated 2006-09-18 with errata from 2009-09-07 and Generic Links dated 2009-06-22 (issued as part of the Formula specification).
Namespaces http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs-full, http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs-mc, http://xbrl.ifrs.org/taxonomy/2016-03-31/ifrs-smes
Recommended namespace prefix ifrs-full, ifrs-mc, ifrs-smes
Taxonomy architecture Published as part of the IFRS Taxonomy Architecture
Relationship to other XBRL DTSs This is the core IFRS Taxonomy, which forms a base for IFRS extensions

Official taxonomy files

 

Taxonomy package To download the DTS package, please click here [ZIP]
Taxonomy root URL http://xbrl.ifrs.org/taxonomy/2016-03-31/
Full IFRS Entry Point
This is the Entry Point for viewing the taxonomy for full IFRS reporting. Also available with documentation labels
Full IFRS and Management Commentary Entry Point
This is the Entry Point for viewing the taxonomy for full IFRS reporting with Management Commentary. Also available with documentation labels
Combined Entry Point
This is the Entry Point for viewing the taxonomy for full IFRS, IFRS for SMEs and Management Commentary reporting. Also available with documentation labels
IFRS for SMEs Entry Point
This is the Entry Point for viewing the taxonomy for IFRS for SMEs reporting. Also available with documentation labels
Basic Entry Point
This is the Entry Point for viewing the taxonomy for full IFRS reporting, without generic links.Also available with documentation labels

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Disclaimer

This taxonomy has not been developed or reviewed at any time by members of the IASB, nor does the Board endorse it in any way.

The IFRS Foundation has put in place a formal due process procedure and every effort is made to ensure that the IFRS Foundations Taxonomy activities comply with this due process procedure. Whilst all reasonable endeavors have been made to ensure the accuracy of the Taxonomy and compliance with due process, neither the IFRS Foundation, the IASB, XBRL International, nor any other associated entity accept any responsibility for loss caused to any person who acts or refrains from acting in reliance on the material in the Taxonomy, whether such loss is caused by negligence or otherwise.

The Taxonomy is intended to be used to assist the electronic mediation of financial reporting data prepared according to IFRS.

The IFRS Taxonomy 2016 defines the XBRL standard for IFRS elements, but in no way defines IFRS or adds to it. It does not define how financial statements are presented, viewed or formatted, or what must be disclosed in IFRS financial statements.

The materials contained herein are provided for general information purposes only and do not constitute accounting or other professional advice. An XBRL taxonomy, including the IFRS Taxonomy 2016, is not intended to be used as a chart of accounts. Nor is it to be used as a GAAP-converter or GAAP-comparison tool.

This release of the IFRS Taxonomy 2016 is as final. As a result of comments received and by virtue of the fact that the taxonomy is developed using a technology that is still evolving, the taxonomy is expected to change in the future.