The IFRS Foundation has published the IFRS Taxonomy 2017,which reflects the International Financial Reporting Standards (IFRS)as issued by the International Aounting Standards Board (IASB)at 1January 2017,including standards published but not yet effective
The IFRS Taxonomy 2017is available for both the full IFRS Standards and the IFRS for SMEs.
The IFRS Taxonomy 2017inrporates the IFRS Taxonomy Update 1and IFRS Taxonomy 2published since the annual IFRS Taxonomy 2016.These updates related to the Disclosure Initiative (Amendments to IAS 7)and Applying IFRS 9Financial Instruments with IFRS 4Insurance ntracts (Amendments to IFRS 4)respectively.
The IFRS Taxonomy 2017also includes the final changes resulting from the proposed taxonomy update 3,mmon Practice (agriculture,leisure,franchises,retail and financial institutions)modified in the light of mments received on that document.
The IFRS Taxonomy is the XBRL (eXtensible Business Reporting Language)representation of the IFRS standards,including International Aounting Standards (IAS),Interpretations,and IFRS for SMEs.
The IFRS taxonomy 2017is available here。
中文新闻:2017版IFRS分类标准发布
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