Global Standards for the world economy

Wednesday 23 August 2017

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2017 Illustrative Examples in XBRL


 

Below are examples of XBRL and Inline XBRL documents that have been prepared using the IFRS Taxonomy 2017 and subsequent Taxonomy Updates, if any. The purpose of these examples is to illustrate the use of the IFRS Taxonomy in financial statements, in accordance with the XBRL architecture outlined in the IFRS Taxonomy Architecture.
For illustrative examples prepared using the IFRS Taxonomy 2016, please click here.
Please note: these examples are provided for information purposes only.  They do not constitute accounting or other professional advice.

How to view these files

 

Format Description
Inline XBRL Inline XBRL files can be viewed without the use of specific XBRL software. Instead, Inline XBRL files can be viewed using XHTML-enabled Internet browsers (such as Opera, Google Chrome, Safari, Mozilla Firefox).
ZIP (XBRL and Inline XBRL) The ZIP files contain the downloadable XBRL and Inline XBRL files, and also the associated IFRS Taxonomy files.

Example 1:
Illustrative financial statements for SMEs (Small and Medium-sized Entities)

This example represents a full set of illustrative financial statements for SMEs which have been tagged using XBRL.  The notes have been tagged using both block tagging and detailed tagging.

 

Format Link
Inline XBRL ixbrl_example1_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example1_2017-03-09.zip

Example 2:
Statements of Financial Position, Comprehensive Income, and Changes in Equity

This example represents how the requirements in IAS 1 (IG6) to present the Statements of Financial position, Comprehensive Income, and Changes in Equity might be met using detailed XBRL tagging with the use of XBRL footnotes.
 

Format Link
Inline XBRL ixbrl_example2_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example2_2017-03-09.zip

Example 3:
Statement of Cash Flows

These examples represent how the requirements of IAS 7 to present the Statement of Cash Flows and segment information for cash flows might be met using detailed XBRL tagging.

 

Format Link
Inline XBRL ixbrl_example3_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example3_2017-03-09.zip

Example 4:
Financial instruments

These examples represent how some of the disclosures required by IFRS 7 for financial instruments (in IG14) might be tagged using both block tagging and detailed tagging.
 

Format Link
Inline XBRL ixbrl_example4_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example4_2017-03-09.zip

Example 5:
Operating segments

These examples represent how some of the disclosures required by IFRS 8 for operating segments (in IG2, IG3, IG4, IG5 and IG6) might be tagged using both block tagging and detailed tagging.

 

Format Link
Inline XBRL ixbrl_example5_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example5_2017-03-09.zip

Example 6:
First-time adoption of IFRSs, reconciliation of equity and total comprehensive income

These examples represent how some of the disclosures required by IFRS 1 (IG63) for reconciliation of equity and total comprehensive income in the case of first-time adoption of IFRSs might be tagged using detailed XBRL tagging.

 

Format Link
Inline XBRL ixbrl_example6_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example6_2017-03-09.zip

Example 7:
Share-based payment arrangements

These examples represent how some of the disclosures required by IFRS 2 (in IG23) for share-based payment arrangements might be tagged using both block tagging and detailed tagging.

 

Format Link
Inline XBRL ixbrl_example7_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example7_2017-03-09.zip

Example 8:
Business combinations

These examples represent how some of the disclosures required by IFRS 3 (in IE72) for acquisition of a company might be tagged using both block tagging and detailed tagging.

 

Format Link
Inline XBRL ixbrl_example8_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example8_2017-03-09.zip

Example 9:
Reconciliation of changes in property, plant and equipment

These examples are based on illustrative examples from the IFRS for SMEs.  They represent how reconciliation of gross carrying amount, accumulated depreciation and carrying amount of property, plant and equipment might be tagged using detailed XBRL tagging.

 

Format Link
Inline XBRL ixbrl_example9_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example9_2017-03-09.zip

Example 10:
Income tax (expense) and reconciliations

These examples represent how some of the disclosures required by IAS 12 (in Example 2 - Illustrative disclosure) for income taxes might be tagged using both block tagging and detailed tagging.

 

Format Link
Inline XBRL ixbrl_example10_2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example10_2017-03-09.zip

Example 12:
Consolidated and Separate Statements of Financial Position

These examples are based on illustrative examples from IAS 1. They represent how consolidated and separate numbers can be presented for the Statement of Financial Position in a single statement using detailed XBRL tagging.
 

Format Link
Inline XBRL ixbrl_example12-2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example12_2017-03-09.zip

Example 15:
Assets measured at Fair Value 

These examples represent how some of the disclosures required by IFRS 13 (in paragraphs 93 and IE60-63) in relation to fair value measurement might be tagged using detailed XBRL tagging.

 

Format Link
Inline XBRL ixbrl_example15-2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example15_2017-03-09.zip

Example 16:
Financial assets & financial liabilities subject to offsetting

These examples represent how some of the disclosures required by IFRS 7 (in paragraphs 13C and IG40D) in relation to offsetting financial assets and financial liabilities might be tagged using detailed XBRL tagging.

Format Link
Inline XBRL ixbrl_example16-2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example16_2017-03-09.zip

Example 17:
Regulatory Deferral Accounts

These examples represent how some of the disclosures required by IFRS 14 in relation to regular deferral account balances might be tagged using detailed XBRL tagging.

Format Link
Inline XBRL ixbrl_example17a-2017-03-09.xhtml
ixbrl_example17b-2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example17a_2017-03-09.zip
example17b_2017-03-09.zip

Example 18:
Revenue from Contracts with Customers 

These examples represent how some of the disclosures required by IFRS 15 (in paragraphs 114-115 and B87-B89) in relation to dissagregation of revenue from contracts with customers might be tagged using detailed XBRL tagging.

Format Link
Inline XBRL ixbrl_example18-2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example18_2017-03-09.zip

Example 19:
Credit Risk Exposure 

These examples represent how some of the disclosures required by IFRS 7 (in paragraph 35M) in relation to credit risk exposure might be tagged using details XBRL tagging.

Format Link
Inline XBRL ixbrl_example19-2017-03-09.xhtml
ZIP (XBRL and Inline XBRL) example19_2017-03-09.zip