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IFRS Taxonomy 2010


 International Financial Reporting Standards (IFRS) Taxonomy 2010


On 30 April 2010, the IFRS Foundation released the IFRS Taxonomy 2010.  The IFRS Taxonomy 2010 is a translation of IFRSs as issued at 1 January 2010 into XBRL.  It is consistent with both the IFRS and with the IFRS for SMEs, which have been been integrated into a single taxonomy for the first time.

The 2010 taxonomy contains significant architectural improvements when compared with the 2009 version, which include an extended use of axes (dimensions) in the taxonomy, and reconsideration of the IFRS Foundation's approach for concept naming and of its principle of deleting redundant (deprecated) concepts.

Support materials for the IFRS Taxonomy 2010

For those who are unfamilair with XBRL or the IFRS Taxonomy, the following support materials are available to facilitate use and understanding of the IFRS Taxonomy 2010.


Documentation of changesDocumentation of changes (ie versioning report) between the IFRS Taxonomy 2009 - IFRS Taxonomy 2010 [File updated on 24 September 2010]Click here to download [ZIP, 65.6 KB]
Illustrative examplesSample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy 2010Click here to view
The IFRS Taxonomy IllustratedA document that presents the structure of the IFRS Taxonomy in a simplified, visual format that does not require knowledge of XBRL.  Available for both the IFRSs and the IFRS for SMEs.Click here to view
(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.Click here to view
The IFRS Taxonomy GuideA technical guide for users of the IFRS Taxonomy 2010.Click here to view
IFRS Taxonomy Modules ManagerAn online tool that guides users through the process of navigating and customising the IFRS modules that make-up the IFRS Taxonomy.Click here to access

Related information

Click here for the IFRS Taxonomy 2010 files and technical information

Click here for IFRS Taxonomy 2010 viewing tools

Click here for IFRS Taxonomy 2010 interim releases

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