The IFRS Taxonomy 2020 reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (Board) at 1 January 2020, the IFRS for SMEs Standard as issued by the Board in December 2015 and Practice Statement 1 Management Commentary as issued by the Board in December 2010.
The IFRS Taxonomy also includes elements that reflect common reporting practice by entities that apply IFRS Standards (common practice).
The IFRS Taxonomy 2020 includes changes to the IFRS Taxonomy 2019 resulting from the Interest Rate Benchmark Reform (Amendments to IFRS 9, IAS 39 and IFRS 7) as issued by the Board in September 2019.
The IFRS Taxonomy 2020 was published on 16 March 2020.
Below you will find all information relevant to the annual IFRS Taxonomy. Additional resources, such as formula linkbase, preparer’s guide, can be accessed here.
| Name and description of entry point | Entry point |
|---|---|
| Full IFRS Standards Entry Point—to view the IFRS Taxonomy for full IFRS Standards reporting. | Click here |
| Management Commentary Entry Point—to view the IFRS Taxonomy for IFRS Practice Statement 1 Management Commentary reporting. | Click here |
| Full IFRS Standards and Management Commentary Entry Point—to view the IFRS Taxonomy for full IFRS Standards reporting with IFRS Practice Statement 1 Management Commentary. | Click here |
| IFRS for SMEs Entry Point—to view the IFRS Taxonomy for IFRS for SMEs Standard reporting. | Click here |
| Combined Entry Point—to view the IFRS Taxonomy for full IFRS Standards, the IFRS for SMEs Standard, and the IFRS Practice Statement 1 Management Commentary reporting. | Click here |
| Basic Entry Point—to view the IFRS Taxonomy for full IFRS Standards reporting without generic links. | Click here |
| Deprecated Entry Point—to view the deprecated IFRS Taxonomy elements for IFRS Standards reporting | Click here |
| Name | In HTML |
|---|---|
| Documentation detailing the changes between the full IFRS Taxonomy 2019 and the full IFRS Taxonomy 2020 | Click here |
| Documentation detailing the changes between the IFRS Taxonomy for SMEs Standard 2019 and the IFRS Taxonomy for SMEs Standard 2020 | Click here |
A webcast that provides a short introduction into the IFRS Taxonomy 2020 and highlights the key changes from the IFRS Taxonomy 2019.
| Published date | Title |
|---|---|
| August 2020 | Introducing the IFRS Taxonomy 2020 Introducing the IFRS Taxonomy 2020 slides |
