IFRS-TAXONOMY

XBRL taxonomy of IFRS standards.

Definition

The IFRS Taxonomy covers IAS 1-41, IFRS 1-17, IFRIC, SIC. Annual edition (IFRS Taxonomy 2024). Structure in presentation linkbase mirroring IFRS statements (Balance Sheet, P&L, OCI, Cash Flow, Equity). Published under open licence by the London-based IFRS Foundation.

Origin

First version 2004 ; XBRL structure stable since 2009.

Example in context

An Indian company listed in Bombay applies the IFRS Taxonomy 2024 ; SEBI requires XBRL filing in derived Ind-AS taxonomy format.

Related terms

• ESEF — uses IFRS taxo.