Financial Reporting Taxonomies - Acknowledged
Acknowledged Taxonomies are recognised by XBRL International as being in compliance with the XBRL Specification. Compliance is confirmed by testing a taxonomy in a defined range of XBRL applications which may be upgraded and changed from time to time. The Taxonomy Recognition process does not specifically address other issues such as ease-of-use or the completeness of accounting/reporting content.
XII Acknowledged Taxonomies are:
Specification 2.1 - Final
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MIX Microfinance Taxonomy January 10, 2010
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International Financial Reporting Standards (IFRS), General Purpose Taxonomy 2008
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Japan EDINET Taxonomy 2010 June 4, 2010
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RSC - CCI Scoreboard for Corporate Social Responsibility Taxonomy 2010 June 4, 2010
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India Banking GAAP Taxonomy 2010 June 4, 2010
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Canadian Financial Reporting According to Canadian GAAP June 17, 2010
This taxonomy should be used by those who prepare Financial Statements according to Canadian Generally Accepted Accounting Principles (GAAP) as distinct from IFRS, which will become GAAP for publically accountable enterprises in Canada in 2011 Non-Publically accountable companies will continue to be able to use standards promulgated by the CICA specifically for such companies. This taxonomy may be used for such companies.
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Taxonomie Comptes Annuels (TCA) (France) February 8, 2010
This taxonomy provides accounting terms that are used in general purpose financial statements that are prepared in accordance with French Accounting Principles (French GAAP). It includes the primary financial statements and major tables for detailing movements of assets and provisions and maturities of assets and liabilities. XBRL France does not claim that this taxonomy is comprehensive. Organizations using this taxonomy may need to extend this taxonomy.
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General Purpose Financial Reporting for Profit-Oriented Entities Chilean Laws
This Taxonomy is intended to allow Profit-Oriented entities to prepare XBRL-based interim and annual financial statements according to IFRS. This includes, but is not limited to, consolidated publicly listed entities, parent entity financial statements, and non-consolidated entities.
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BRAZIL GAAP Commercial and Industrial Taxonomy February 8, 2010
This taxonomy represents the Brazil General Accepted Accounting Practice (GAAP) as of 31 December 2007.
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US Governance, Risk and Compliance (GRC) Open Compliance and Ethics Group (OCEG) Taxonomy February 8, 2010
Schema for Form N-PX, an annual report required by the US Securities Exchange Commission for a domestically registered investment management firm in order to file the record of its proxy investor votes.
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Japan EDINET Taxonomy 2009 August 18, 2009
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ICAL 90 Taxonomy - Spain March 30, 2010
The ICAL90 Taxonomy is the technological tool by which the Audit Chamber of Andalusia offers to citizens the historical accounting information of the local entities and companies involved in XBRL, the optimal format for processing and digital keystone to support decision of economists and social actors of the XXI century.
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India Commercial and Industries Taxonomy March 30, 2010
Represents Indian Generally Accepted Accounting Principles (GAAP) for financial statements of Commercial and Industrial-type listed companies.
Organizations using this taxonomy may need to add extend taxonomy, if required.
- Taiwan Listed Company Financial Statements June 24, 2009
- Japan EDINET Taxonomy 2008 March 11, 2008
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RSC Taxonomy for Corporate Social Responsibility December 31, 2007
The RSC Taxonomy provides technological support for the generation, transmission and processing of Reports on the Corporate Social Responsibility activities and situation of companies and all types of entity.
- Spain - General Data Identification April 27, 2006
Specification 2.1 - Working Drafts
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Exposure draft IFRS Taxonomy 2011 January 17, 2011
- Canada - GAAP - Primary Financial Statements January 19, 2007
- China Financial Listed Company Information Disclosure Taxonomy February 1, 2008
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China Listed Company Taxonomies July 7, 2005
The China Listed Company Information Disclosure Taxonomy Framework is a set of taxonomies which enables companies that conform to China Listed Company Information Disclosure Regulations to tag financial statements in XBRL. This set of taxonomies was developed by the Shanghai Stock Exchange (SSE). The framework currently includes the following taxonomies:
Primary Terms
Commercial and Industrial
Global Common Document
Company General Introduction
Management Report
Important Events
Accountants Report
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China Fund Company Taxonomies March 1, 2006
The China Fund Company Information Disclosure Taxonomy Framework is a set of taxonomies which enables companies that conform to China Fund Company Information Disclosure Regulations to tag financial statements in XBRL. This set of taxonomies was developed by the Shanghai Stock Exchange (SSE). The framework currently includes the following taxonomies:
Fund Companies Primary Terms
Fund Companies C&I
Fund Companies GCD
Fund Companies Company General Introduction
Fund Companies Management Report
Fund Companies Important Events
Fund Companies Accountants Report
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Global Common Data Taxonomies August 15, 2005
The XBRL International Global Common Data (GCD) taxonomies cover a range of information commonly used in business reporting. This includes entity information (such as names, identifying codes, operational and legal status, contacts, websites, officers, third party agents ), instance doc information (version, unique identifiers, authors, contacts, revision history), reporting periods (including standard financial reporting dates) and general purpose information (including countries, languages, exchanges, currencies and ways of representing addresses and phone numbers). The GCD is expected to be an important building block in many jurisdictional and other taxonomies. Click on the headline above to see a schematic overview of the GCD with links to individual taxonomies.
Explanatory document - Essential reading for users and reviewers of the GCD.
ZIP - full set of GCD taxonomy files, with explanatory document and Excel views.
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International Financial Reporting Standards (IFRS), General Purpose Taxonomy 2009 June 15, 2004
IFRS general purpose financial reporting by profit-oriented entities, based on 2003 IFRS bound volume. For the latest IFRS GP taxonomy, see the Spec 2.1-Final section above.
- Ireland - GAAP May 29, 2008
- New Zealand - GAAP May 12, 2004
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Thailand - GAAP September 30, 2006
Listed Companies – Banking Services
Listed Companies – Commercial and Industrial
Listed Companies – Securities Companies
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United States Taxonomies (2006 versions)
The US Financial Reporting Taxonomy Framework is a collection of taxonomies that can be used for building different financial reporting taxonomies for various reporting purposes. A number of taxonomies created with this framework have already achieved Approved Status and are listed on the Approved Taxonomies page.
These taxonomies have now been superseded by the 2008 versions - links are retained here for the convenience of those who wish to continue to access the older versions.
US GAAP - Brokers and Dealers
US GAAP - Pensions
Specification 2.0 - Final
Specification 2.0 - Working Drafts
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Korea - GAAP - Primary Financial Statements January 19, 2004
ZIP - download all files



