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IFRS基金会根据IFRS 15更新2014版分类标准
2014-11-18 来源:ifrs.org作者:待查 编辑:无忧草 浏览量:

The IFRS Foundation today published Interim Release 2to the IFRS Taxonomy 2014.This release updates the IFRS Taxonomy for IFRS 15Revenue from Contracts with Customers,which was published by the IASB on 28May 2014,and Common Practice (transport and pharmaceuticals).

The IFRS Taxonomy is the XBRL representation of the IFRSs,including International Accounting Standards (IASs),Interpretations,and the IFRS for SMEs,as issued by the IASB.

XBRL taxonomies are available for most of the major national financial reporting standards around the world,and the IFRS Taxonomy is intended for use by entities reporting in IFRS.By providing the IFRS Taxonomy,the IFRS Foundation seeks to address the demand for an electronic standard to transmit IFRS financial information.

IFRS Taxonomy Interim Releases support consistent adoption and implementation of IFRS,by providing taxonomy items for electronic reporting using the latest Standards published by the IASB.

Accompanying this release is the IFRS Taxonomy Guide:Guide to Understanding the IFRS Taxonomy Update.This guide provides an overview of the content of the IFRS Taxonomy and explains the related terminology used.A summary reference sheet of the terms described within this guide is also available.

 中文新闻:IFRS基金会根据IFRS 15更新2014版分类标准

 
 
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