IFRS Taxonomy 2017
IFRS Taxonomy 2017 files and support materials
The IFRS Taxonomy 2017 was developed by the IFRS Taxonomy Team and was issued on 9 March 2017.
The IFRS Taxonomy is the XBRL (eXtensible Business Reporting Language) representation of the IFRS Standards, including International Accounting Standards (IAS), 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.
| Name |
Description |
Link |
| Taxonomy files and information |
General and technical information about the IFRS Taxonomy 2017 and the official taxonomy files |
Click here to access |
| Versioning information |
Documentation detailing the changes between the IFRS Taxonomy 2016 Proposed Taxonomy Update 3 and the IFRS Taxonomy 2017 |
Click here to download |
| Versioning information |
Documentation detailing the changes between the IFRS Taxonomy 2016 and the IFRS Taxonomy 2017 |
Click here to download |
Versioning information
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Documentation detailing the changes between the IFRS Taxonomy for SMEs 2016 and the IFRS Taxonomy for SMEs 2017
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Click here to download
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Taxonomy viewing tools
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A list of XBRL products that can be used to view the IFRS Taxonomy 2017 |
Click here to view |
| Illustrative examples |
Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2017 |
Click here to view |
| 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. Available for both IFRSs and the IFRS for SMEs. |
Click here to view |
xIFRS
(IFRSs with XBRL) |
An online tool that supports viewing and understanding of the IFRS Taxonomy. xIFRS provides a view of the electronic IFRSs with embedded XBRL, and is available for the IFRSs and the IFRS for SMEs. xIFRS is available to eIFRS subscribers only.
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Click here to view |
Definitions in excel format
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Excel spreadsheet providing taxonomy element definitions (organised by presentation linkbase)
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Click here to view
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| IFRS Taxonomy Architecture |
A technical guide for users of the IFRS Taxonomy files requiring a detailed description of the XBRL architecture
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Click here to view |
IFRS Taxonomy Updates 2016
Updates to the IFRS Taxonomy are released during the year ('Taxonomy Updates') in line with changes to the Standards, the addition of common practice elements and when there is an architectural change. Public consultation of Taxonomy amendments takes place for Proposed Taxonomy Updates.
The IFRS Taxonomy 2017 incorporates the Taxonomy Update 1 and Taxonomy Update 2 to the IFRS Taxonomy which were published in 2016. The final changes for the Proposed Taxonomy Update 3 have been incorporated directly within the IFRS Taxonomy 2017 files.
IFRS Taxonomy Update Documents
The following IFRS Taxonomy Update documents have been released since the publication of the IFRS Taxonomy 2016. These documents describe the amendments made to the IFRS Taxonomy 2016 and are reflected in the IFRS Taxonomy 2017.
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Title of Document
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PDF
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Taxonomy Update 1
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Disclosure Initiative (Amendments to IAS 7)
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Click here to view |
Taxonomy Update 2
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Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)
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Click here to view
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Taxonomy Update 3
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Common Practice (agriculture, leisure, franchises, retail and financial institutions)
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Click here to view
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