The IFRS Foundation has published the IFRS Taxonomy 2014.The IFRS Taxonomy is a translation of IFRS into XBRL.The IFRS Taxonomy 2014is nsistent with IFRS as issued by the IASB at 1January 2014,including Standards published but not yet effective at that date.

By providing the IFRS Taxonomy,the IFRS Foundation seeks to address the demand for an electronic standard to transmit IFRS information.

The IFRS Taxonomy 2014nsolidates all IFRS Taxonomy Proposed Interim Releases issued since the publication of the IFRS Taxonomy 2013.These releases mainly related to IFRS 9Financial Instruments (Hedge Acunting and amendments to IFRS 9,IFRS 7and IAS 39),Reverable Amount Disclosures for Non-Financial Assets (Amendments to IAS 36),and two sets of Annual Improvements to IFRSs (2009–2011and 2010–2012Cycles),as well as new ncepts that reflect some industry practices.These mmon practice ncepts have been derived from an analysis of IFRS financial statements prepared by mpanies engaged in real estate and telemmunication activities.

The IFRS Taxonomy 2014follows a different architecture to the IFRS Taxonomy 2013,with separated modules for full Standards,IFRS for SMEs,and IFRS Practice Statement Management mentary.

In acrdance with the updated IASB’s due process for XBRL activities,the team will now issue Proposed Interim Releases for all taxonomy changes during the year.Interim taxonomies will now be the primary documents for public nsultation,rather than the annual mpilation.

The IFRS Foundation has published the IFRS Taxonomy 2014with the updated IFRS Taxonomy Guide and a range of acmpanying materials that have been specifically developed to aid understanding and use of the IFRS Taxonomy.

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