IFRS Foundation published illustrative examples in XBRL for the IFRS Taxonomy 2010
28 July 2010
The examples include statement of financial position; of comprehensive income; of cash flows and of changes in equity.
In order to provide assistance with the preparation of financial statements in International Financial Reporting Standards (IFRS) with eXtensible Business Reporting Language (XBRL), the IFRS Foundation has published illustrative examples in XBRL for the IFRS Taxonomy 2010.
The purpose of these examples is to illustrate the use of the IFRS Taxonomy in financial statements, in accordance with the XBRL architecture outlined in The IFRS Taxonomy Guide.
Illustrative examples have been provided for:
· Statement of financial position, Statement of comprehensive income, and Statement of cash flows;
· Notes - property, plant and equipment - reconciliation of carrying amount at the beginning and end of the period;
· Notes - disclosure of inventories; and
· Statement of changes in equity.
© IASB - International Accounting Standards Board
