The IFRS Taxonomy 2019 reflects the presentation and disclosure requirements of the IFRS Standards as issued by the International Accounting Standards Board (Board) at 1 January 2019, 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 2019 includes changes to the IFRS Taxonomy 2018 resulting from common reporting practice relating to disclosure requirements in IFRS 13 Fair Value Measurement. In addition, it includes general improvements to the IFRS Taxonomy such as introduction of implementation notes and duration type elements, removal of entry points without documentation labels and few other improvements.
The IFRS Taxonomy 2019 was published on 27 March 2019.
Below you will find all information relevant to the annual IFRS Taxonomy. Additional resources, such as Illustrative Examples, 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 | In XML |
|---|---|---|
| Documentation detailing the changes between the full IFRS Taxonomy 2018 and the full IFRS Taxonomy 2019 | Click here | Click here |
| Documentation detailing the changes between the IFRS Taxonomy for SMEs Standard 2018 and the IFRS Taxonomy for SMEs Standard 2019 | Click here | Click here |
A webcast that provides a short introduction into the IFRS Taxonomy 2019 and highlights the key changes from the IFRS Taxonomy 2018.
| Published date | Title |
|---|---|
| March 2019 | Introducing the IFRS Taxonomy 2019 |
