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IFRS taxonomy 2017 published
2017-03-16 Author:Sara White Editor:无忧草 Views:

The IFRS Foundation has published the IFRS Taxonomy 2017,which reflects the International Financial Reporting Standards (IFRS)as issued by the International Accounting Standards Board (IASB)at 1January 2017,including standards published but not yet effective

The IFRS Taxonomy 2017is available for both the full IFRS Standards and the IFRS for SMEs.

The IFRS Taxonomy 2017incorporates the IFRS Taxonomy Update 1and IFRS Taxonomy 2published since the annual IFRS Taxonomy 2016.These updates related to the Disclosure Initiative (Amendments to IAS 7)and Applying IFRS 9Financial Instruments with IFRS 4Insurance Contracts (Amendments to IFRS 4)respectively.

The IFRS Taxonomy 2017also includes the final changes resulting from the proposed taxonomy update 3,Common Practice (agriculture,leisure,franchises,retail and financial institutions)modified in the light of comments received on that document.

The IFRS Taxonomy is the XBRL (eXtensible Business Reporting Language)representation of the IFRS standards,including International Accounting Standards (IAS),Interpretations,and IFRS for SMEs.

The IFRS taxonomy 2017is available here。



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