IASB publishes proposal for IFRS Taxonomy 2013

  • IASB (International Accounting Standards Board) (blue) Image
  • XBRL (eXtensible Business Reporting Language) (mid blue) Image

18 Jan, 2013

The IFRS Foundation has published an exposure draft on the 'IFRS Taxonomy 2013' for public comment.

The IFRS Taxonomy 2013 is a translation of IFRSs as issued at 1 January 2013 into XBRL and consolidates all IFRS Taxonomy interim releases that were published in 2012 for the use of early adopters. The proposed IFRS Taxonomy 2013 also includes concepts reflecting some industry practices derived from an analysis of financial statements prepared by companies' representatives from the banking, insurance and extractive industries.

The proposed IFRS Taxonomy 2013 is open for comment until 18 March 2013.

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