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IFRS Taxonomy 2013

ED IFRS Taxonomy 2013

Exposure Draft of the IFRS Taxonomy 2013

On 18 January, the IFRS Foundation published for public comment an exposure draft on the IFRS Taxonomy 2013. The proposed Taxonomy is consistent with IFRSs, including IASs and the IFRS for SMEs. The IFRS Taxonomy 2013 is a translation of IFRSs as issued at 1 January 2013 into XBRL (eXtensible Business Reporting Language).

The 2013 Taxonomy consolidates all IFRS Taxonomy interim releases that were published in 2012 for the use of early adopters wishing to report new IFRSs and improvements to IFRSs issued by the IASB in XBRL format. In addition, the proposed IFRS Taxonomy 2013 includes concepts reflecting some industry practices derived from an analysis of financial statements prepared by companies' representatives from the banking, insurance and extractive (mining and energy) industries.

The IFRS Foundation hosted a webinar on Monday 4 February to provide details and answer questions related to this publication. To listen to the webinar, please click here.

Please note that the IFRS Taxonomy Guide will be released at the same time as the final IFRS Taxomomy 2013.

Comment letters

The Exposure Draft comment deadline closed on Monday 18 March 2013

Please note: when submitting a comment letter or when communicating with the IFRS Foundation, the IASB or any of its constituent bodies, you acknowledge and accept the IFRS Foundation Written Communication policy which details how we use and process your data.


Exposure Draft of the IFRS Taxonomy 2013 
Accompanying documentation to the exposure draft IFRS taxonomy 2013  (PDF)
2013_01_18 ED Taxonomy (ZIP)

Press Release

Webcast recording 

  • Click here to listen to the webcast on the proposed Taxonomy from 4 February
  • Click here to view the webcast slides

Taxonomy files

  • Download the files for the exposure draft IFRS Taxonomy
    2013_01_18 ED Taxonomy [ZIP, 999KB]


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