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Tuesday 24 April 2018

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IFRS Taxonomy Illustrated 2016


Physically, the IFRS Taxonomy is composed of a set of electronic XBRL files and subsequently, it can be difficult for those not familiar with XBRL to understand the structure of The Taxonomy without the use of software.  In order to facilitate understanding of The Taxonomy and its structure, and ultimately to assist with the preparation of IFRS financial reports in XBRL format, the IFRS Foundation has published The IFRS Taxonomy Illustrated.

The IFRS Taxonomy Illustrated does not require knowledge of XBRL because it presents the structure of the IFRS Taxonomy in a simplified, visual format.  The IFRS Taxonomy Illustrated sets out the hierarchy of The Taxonomy and the elements within it (which represent IFRS disclosure requirements), the required format of these elements (such as text, monetary values, etc), and the IFRS Standards that these elements relate to.

For the IFRS Taxonomy 2016, The IFRS Taxonomy Illustrated is available:

  • in three versions
    • IFRS Standards (excluding the IFRS for SMEs) organised according to financial statements.
    • IFRS Standards (excluding the IFRS for SMEs) organised by the Standards.
    • The IFRS for SMEs (excluding all other IFRS Standards).
  • in two formats
    • Downloadable PDF
    • HTML format within eIFRS.  The HTML version is available to eIFRS Basic users only.  Unregistered users can register here.
  • in multiple languages.

The IFRS Taxonomy Illustrated also contains links to the eIFRS, the IFRS Foundation's online subscription service that contains the electronic consolidated editions of the IFRSs and accompanying documents.

IFRS Taxonomy 2016 editions

These editions of The IFRS Taxonomy Illustrated are based upon the IFRS Taxonomy 2016


IFRS Taxonomy 2016 ITI organised according to financial statements ITI organised by IFRSs ITI for the IFRS for SMEs
The IFRS Taxonomy Illustrated PDF format HTML format (in eIFRS) PDF format HTML format (in eIFRS) PDF format HTML format (in eIFRS)
English Download PDF Click here
Download PDF Click here Download PDF Click here
Spanish
Download PDF
Click here
Download PDF
Click here
Download here
Click here
Hungarian
Download PDF
Click here
Download PDF
Click here
Download here
Click here
Ukrainian
Download PDF
Click here
Download PDF
Click here
N/A
N/A
Japanese
Download PDF
Click here
Download PDF
Click here
Download PDF
Click here
Korean
Download PDF
Click here
Download PDF
Click here
Download PDF
Click here
Turkish
Download PDF
Click here
Download PDF
Click here
Download PDF
Click here

IFRS Taxonomy 2016 update editions

Editions of the The IFRS Taxonomy Illustrated that are specific to IFRS Taxonomy 2016 updates are published (below) with each update

 

IFRS Taxonomy 2016 updates ITI organised according to financial statements ITI organised by IFRSs ITI for the IFRS for SMEs
The IFRS Taxonomy Illustrated for PDF format PDF format PDF format
Taxonomy Update 1 - Disclosure Initiative (Amendments to IAS 7)
Click here
Click here
n/a
Taxonomy Update 2 - Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4)
 Click here
Click here
n/a
Proposed Taxonomy Update 3 - Common Practice (agriculture, leisure, franchises, retail and financial institutions)
 Click here  Click here  n/a

Previous editions of The IFRS Taxonomy Illustrated

 

View the 2015 edition of the IFRS Taxonomy Illustrated.

View the 2014 edition of the IFRS Taxonomy Illustrated.

View the 2013 edition of the IFRS Taxonomy Illustrated.

View the 2012 edition of the IFRS Taxonomy Illustrated.

View the 2011 edition of the IFRS Taxonomy Illustrated.

View the 2010 edition of The IFRS Taxonomy Illustrated.