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IFRS基金会发布《2011版IFRS分类标准》
2011-04-06 来源:accountingeducation 编辑: 浏览量:

The IFRS Foundation has published the IFRS Taxonomy 2011. The 2011 taxonomy is nsistent with IFRSs as issued by the IASB at the beginning of the year and ntains XBRL tags for all IFRS disclosure requirements. Taxonomy files and information, versioning information, a project summary and feedback statement, and other materials can be aessed from the IFRS Taxonomy 2011 page.

The architectural framework of the 2011 taxonomy is nsistent with the architecture established for the 2010 taxonomy, while the financial reporting ntent spe of the 2011 taxonomy has been expanded to include IFRS application and implementation guidance and illustrative examples. The 2011 taxonomy also nsolidates all IFRS Taxonomy interim releases that were published in 2010.

In acrdance with the IFRS Foundation’s due process for its XBRL activities, the IFRS Taxonomy 2011 has undergone a mprehensive review by the XBRL Quality Review Team—an external advisory mmittee that supports the IFRS Foundation by reviewing taxonomy drafts—and also by a public review that ended on 18 March 2011. Beginning on page 5 of the Project Summary and Feedback Statement, the IFRS summarizes the feedback it has received and its responses.

 
 
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