IFRS Foundation published XBRL illustrative examples
12 April 2011
The IFRS Foundation has published a set of 12 illustrative examples in XBRL for the IFRS Taxonomy 2011, in order to help preparers understand how to apply XBRL to IFRS financial statements.
The examples illustrate how the IFRS Taxonomy 2011 should be used to tag IFRS financial statements (including notes) in XBRL, and in accordance with the XBRL architecture outlined in The IFRS Taxonomy 2011 Guide and The Global Filing Manual. The examples are intended to help preparers understand how to apply the taxonomy to create instance documents and entity-specific extensions, using both block tagging and detailed tagging, and also XBRL and Inline XBRL.
Illustrative examples have been provided for:
- Illustrative financial statements for Small and Medium-sized Entities;
- Statements of Financial Position, Comprehensive Income, and Changes in Equity;
- Statement of Cash Flows;
- Financial instruments;
- Operating segments;
- First-time adoption of IFRSs, reconciliation of equity and total comprehensive income;
- Share-based payment arrangements;
- Business combinations;
- Reconciliation of changes in property, plant and equipment;
- Income tax (expense) and reconciliations;
- Employee benefits obligations; and
- Consolidated and separate Statements of Financial Position.
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