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IFRS基金会更新并发布财务报告列报及员工福利分类标准
2011-08-19 来源:ifrs 编辑: 浏览量:

The IFRS Foundation today published the International Financial Reporting Standards (IFRS) Taxonomy 2011 interim release for Presentation of Items of Other prehensive Ine (Amendments to  IAS 1) and IAS 19 Employee Benefits, which were issued by the IASB in June 2011.

 

The IFRS Taxonomy 2011 is a translation of IFRSs as issued at 1 January 2011 into XBRL (eXtensible Business Reporting Language).  IFRS Taxonomy interim releases ntain additional taxonomy ncepts that reflect new IFRSs and improvements to IFRSs published by the IASB, thereby allowing entities wishing to report electronically using the latest IFRSs to do so without the need for these entities to create their own taxonomy ncepts.  From an XBRL technology perspective, these additional items are nsistent with the XBRL architecture of the 2011 taxonomy as outlined in The IFRS Taxonomy 2011 Guide and The Global Filing Manual.

 

All IFRS Taxonomy 2011 interim releases will be inrporated and nsolidated in the IFRS Taxonomy 2012. The public draft of the 2012 taxonomy is due to be published in Q1 2012.

 
 
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