The IFRS Taxonomy 2017 reflects the presentation and disclosure requirements of IFRS Standards, as issued by the International Accounting Standards Board (Board) at 1 January 2017; the IFRS for SMEs Standard, as issued by the Board in December 2015; and the IFRS Practice Statement 1 Management Commentary, as issued by the Board in December 2010.
The IFRS Taxonomy also includes additional elements to reflect common (but non-mandatory) reporting practice by companies that apply IFRS Standards.
The main amendments to the IFRS Taxonomy 2016 included in the IFRS Taxonomy 2017 include: Disclosure Initiative (Amendments to IAS 7), issued by the Board in January 2016; Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4), issued by the Board in September 2016; and new common practice for agriculture, leisure, franchises, retail and financial institutions.
The IFRS Taxonomy 2017 was published on 9 March 2017.
Below you will find all information relevant to the annual IFRS Taxonomy. Additional resources, such as Illustrative Examples, can be accessed here.
| Name and description of entry point | Entry point without documentation labels | Entry point with documentation labels |
|---|---|---|
| Basic Entry Point—to view IFRS Taxonomy for full IFRS Standards reporting applying without generic links | Click here | Click here |
| Combined Entry Point—to view IFRS Taxonomy for full IFRS Standards, the IFRS for SMEs Standard and the IFRS Practice Statement Management Commentary reporting | Click here | Click here |
| Deprecated Entry Point—to view deprecated IFRS Taxonomy elements for IFRS Standards reporting | Click here | Click here |
| Full IFRS Standards Entry Point—to view IFRS Taxonomy for full IFRS Standards reporting | Click here | Click here |
| Full IFRS Standards and Management Commentary Entry Point—to view IFRS Taxonomy for full IFRS Standards reporting with Management Commentary | Click here | Click here |
| IFRS for SMEs Entry Point—to view IFRS Taxonomy for IFRS for SMEs Standard reporting | Click here | Click here |
| Management Commentary Entry Point—to view IFRS Taxonomy for Management Commentary reporting | Click here | Click here |
| Name | In HTML | In XML |
|---|---|---|
| Documentation detailing the changes between the IFRS Taxonomy 2016 Proposed IFRS Taxonomy Update 3 and the IFRS Taxonomy 2017 | Click here | Click here |
| Documentation detailing the changes between the IFRS Taxonomy 2016 and the IFRS Taxonomy 2017 | Click here | Click here |
| Documentation detailing the changes between the IFRS Taxonomy for SMEs 2016 and the IFRS Taxonomy for SMEs 2017 | Click here | Click here |
