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Saturday 05 December 2020

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IFRS Taxonomy resources


The IFRS Foundation is pleased to provide the following supporting and educational materials specifically developed to aid understanding and use of the IFRS Taxonomy.

IFRS Taxonomy supporting materials


Name Description Link
 The IFRS Taxonomy Illustrated
A document that presents the IFRS Taxonomy content in HTML and PDF format. It allows users to review and navigate the IFRS Taxonomy without needing an in depth understanding of XBRL (eXtensible Business Reporting Language).  Click here to view
xIFRS provides a view of the electronic IFRS Standards with embedded IFRS Taxonomy tags. xIFRS is available to eIFRS Professional subscribers only. Click here to view
IFRS Taxonomy Formula Linkbase
The XBRL technical files containing the IFRS Taxonomy formulas.  Click here for the 2016 Formula Linkbase [ZIP]

IFRS Taxonomy educational materials


Name Description Link
Webcast: Taxonomy doesn't have to be taxing
In this webcast, Board member Stephen Cooper explains the IFRS Taxonomy and its benefits. He also explains how people can find out more and get involved in developing the IFRS Taxonomy.
Click here to listen
Guide to Understanding the IFRS® Taxonomy Update
This guide explains what content is included within the IFRS Taxonomy. It also describes the terms and annotations within a [Proposed] IFRS Taxonomy Update document.
Click here to download
Understanding the IFRS Taxonomy Updates
This webcast identifies what IFRS Taxonomy Updates are and explains how to understand IFRS Taxonomy Update documents. It also identifies how these documents are structured, what kind of information is included and why it is worth reading these documents.
Click here to listen
IFRS Taxonomy Content Terminology: Summary Reference Sheet
A page summarising and explaining the different terms used to describe the IFRS Taxonomy content.
Click here to download [PDF]
The Guide to Common Practice Content
This guide explains the term 'IFRS Taxonomy common practice content' and the process followed for adding this content to the IFRS Taxonomy.
Click here to download [PDF]
Using the IFRS Taxonomy: A regulator's guide
The aim of this guide is to help regulators and other organisations with the adoption and ongoing use of the IFRS Taxonomy files and content within an electronic filing system.
Click here to download [PDF]
Using the IFRS Taxonomy: the taxonomy architecture
This guide describes how the IFRS Taxonomy content is represented in the XBRL technical language. It includes information about the taxonomy modelling, file architecture, linkbase details and XBRL features used (and not used).
Click here to view
Using the IFRS Taxonomy: the formula linkbase
This guide provides a business and XBRL technical description of the different formulas that are included within the IFRS Taxonomy Formula Linkbase.
Click here to download [PDF]
The IFRS Taxonomy Illustrated guide
A document that describes the content, layout and available navigation features of the IFRS Taxonomy illustrated.
Click here to download [PDF]

Examples illustrating the use of the IFRS Taxonomy


Name Description Link
Illustrative examples
Sample XBRL and iXBRL (Inline XBRL) financial statements and notes created using the IFRS Taxonomy
Click here to view
IFRS Foundation Annual Report
The financial statements from the IFRS Foundation's Annual reports prepared as XBRL instance documents using the IFRS Taxonomy.
Click here to view

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