1. Overview
1.1. Purpose
The International Accounting Standards Committee Foundation (IASC Foundation) and XBRL International (http://www.xbrl.org) are leading the development of this eXtensible Business Reporting Language (XBRL) Primary Financial Statements (PFS) Taxonomy for the purpose of expressing financial statements according to the International Accounting Standards Board’s International Accounting Standards (IAS) and forthcoming International Financial Reporting Standards (IFRS) (http://www.iasb.org.uk) .
This Primary Financial Statements (PFS) Taxonomy is designed to facilitate the creation of XBRL instance documents that reflect business and financial reporting for Commercial and Industrial companies according to the International Accounting Standards Board’s (http://www.iasb.org.uk) IAS Generally Accepted Accounting Principles. The purpose of the PFS Taxonomy is to provide a framework for the consistent creation of XBRL documents for financial reporting purposes by private sector and certain public sector entities. The purpose of this and other taxonomies produced using XBRL is to supply a framework that will facilitate data exchange among software applications used by companies and individuals as well as other financial information stakeholders, such as lenders, investors, auditors, attorneys, and regulators.
The authority for this PFS Taxonomy is based upon the International Accounting Standards Board’s (http://www.iasb.org.uk) International Accounting Standards (“IAS”) and Statements of Interpretation (“SIC”) effective 01 January 2002 (http://www.iasplus.com/standard/standard.htm) and from best practice. As this Taxonomy primarily addresses the reporting considerations of Commercial and Industrial companies, IAS 26 and IAS 30 disclosure requirements are not represented in the Taxonomy’s content.
The particular disclosures in this PFS Taxonomy models are:
1. Required by particular IASs
2. Typically represented in IAS model financial statements, checklists and guidance materials as provided from each of the major international accounting firms.
3. Found in common reporting practice, or
4. Flow logically from items 1-3, for example, sub-totals and totals.
This PFS Taxonomy is in compliance with XBRL Specification Version 2.0, dated 2001-12-14 (http://www.xbrl.org/tr/2001/).
1.2. Taxonomy Status
The Taxonomy is a Recommendation. Its content and structure have been reviewed both accounting and technical teams of the IASCF(http://www.iascf.com) and the IAS Taxonomy Development Working Group. As such, the XBRL element names, labels, linkbases and references should be considered complete and stable within the domain of the Taxonomy. Although changes may occur to any of this XBRL data, the probability of any changes significantly altering the content of the Taxonomy is low.
The following is a summary of meanings of the status of taxonomies:
- Internal Working Draft – Internal Working Draft version of a taxonomy exposed to XBRL.ORG members for internal review and testing. An Internal Working Draft is subject to significant changes as initial testing undertaken. Its structure may not be stable and its content may not be complete.
- Working Draft – Working Draft version of a taxonomy exposed to public for review and testing. A Working Draft has been tested and its structure is unlikely to change although its contents may still change as the result of broader testing.
- Recommendation – Final version of taxonomy, released for use by the public.
1.3. Scope of Taxonomy
This Primary Financial Statements (PFS) Taxonomy is released in tandem with the XBRL Global Common Document (GCD) Taxonomy and the Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy. The GCD Taxonomy incorporates elements that are common to the great majority of XBRL instance documents, regardless of type. The GCD Taxonomy has elements that describe the XBRL instance document itself and the entity to which the instance document relates. The PFS Taxonomy encompasses the core financial statements that private sector and certain public sector entities report typically in annual, semi-annual or quarterly financial disclosures.
Those financial statements are the
- Balance Sheet,
- Income statement,
- Statement of Cash Flows
- Statement of Changes in Equity.
Reporting elements from those financial statements may be incorporated into a wide variety of other disclosures from press releases to multi-period summaries.
The EDAP Taxonomy has elements that provide enhanced disclosure over and above the disclosures made in the primary financial statements. These disclosures are, in the context of annual financial statements, typically made in the notes to the financial statements. The EDAP taxonomy also provides elements to identify the accounting policies adopted by the reporting entity. Elements in the EDAP taxonomy include:
- Accounting Policies
- Explanatory Disclosures to the Financial Statements
- Management Discussion and Analysis / Director report
- Financial Highlights
- Auditor’s Report
Taken together, these three taxonomies will meet the reporting needs of companies that meet three criteria, viz (i) they reporting under International Accounting Standards (IASs), (ii) are in the broad category of “commercial and industrial” industries and (iii) have relatively common reporting elements in their financial statements. In practice, these three criteria are unlikely to hold for any company. Additional taxonomies are likely to be required. These taxonomies are likely to identify the particular needs of:
- International industries, for example, airlines, pharmaceuticals or agribusiness.
- National jurisdictions for those companies that adopt the IASB’s IASs as the core financial standards setting foundation and may include supplementary reporting requirements or prevent use of available options by local accounting standards setters as well as stock exchanges etc.
- National industry or common practice, for example, agriculture or credit reporting.
- An individual company
These extension taxonomies will either extend the GCD, PFS and EDAP taxonomies to meet the particular reporting requirements of that industry, country or company and/or restrict the use of particular by limiting the use of particular PFS or EDAP taxonomy elements.
The inter-relationships of the various taxonomies are show in Figure 1:
Figure 1: Interrelationship of Taxonomies and Instance Document
At the date of release of this document no other taxonomy had been formally released, but extension taxonomies are under development for the Australian national jurisdiction.
1.4. Relationship to Other Work
XBRL utilizes the World Wide Web consortium (W3C www.w3.org ) recommendations, specifically:
- XML 1.0 (http://www.w3.org/TR/2000/REC-xml-15001006)
- XML Namespaces (http://www.w3.org/TR/1999/REC-xml-names-19990114/)
- XML Schema 1.0 (http://www.w3.org/TR/xmlschema-1/ and http://www.w3.org/TR/xmlschema-2/), and
- XLink 1.0 (http://www.w3.org/TR/xlink/).
2. Overview of Taxonomy
The following is an overview of the taxonomy. It is assumed that the reader is familiar with financial and business reporting and has a basic understanding of XBRL.
2.1. Contents of the Taxonomy
This PFS Taxonomy makes available to users the most commonly disclosed financial information under the IASB’s IAS Standards. This taxonomy is an expression of financial information in terms that are understandable to humans, but more importantly also understandable by a computer application.
The PFS Taxonomy is made up of a “package” of interrelated XML files:
- XML Schema File (.XSD file): An XBRL Version 2.0 Taxonomy XML Schema file.
- XBRL Linkbases (.XML files): “Linkbases” for:
- Labels
- References
- Presentation information
- Calculation relationships between elements, and
- Definitional relationships between elements.
The package is represented visually; with an example based on Balance Sheet reporting of Non-Current Investment Property is shown in Figure 2:
Figure 2: PFS Taxonomy Package and Example
2.2. Taxonomy Structure
The PFS Taxonomy contains nearly four hundred elements or unique, individually identified pieces of information. The XML schema file at the heart of the taxonomy package provides a straightforward listing of the elements in the taxonomy. The linkbases provide the other information necessary to interpret (e.g. Label and Definition linkbases) taxonomy elements or place a given taxonomy element in context of other taxonomy elements (e.g. Calculation and Presentation linkbases).
Given that information on the Taxonomy is included in XML schema and linkbase files, it is best rendered for human interpretation in a “paper” paradigm. Users are encouraged to review versions of the taxonomy elements in Adobe Acrobat (PDF) (http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-elements.pdf) or Excel http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-elements.xls formats.
However, in this rendering much of the characteristics of taxonomy are not obvious. The paper paradigm is two dimensional, whereas the information in the taxonomy is multidimensional. The application of a metaphor assists in understanding taxonomies. The PFS Taxonomy is organized using a “Balance Sheet” metaphor. This organization is used because it is understood by most accountants who use this metaphor to organize their audit working papers; to put the notes to the financial statements in order and in a variety of other uses. This metaphor is also familiar to the users of financial statements.
However, this metaphor and organization somewhat limits an understanding of the power behind an XBRL taxonomy. A taxonomy has multiple “dimensions”. Relationships can be expressed in terms of definitions, calculations, links to labels in one or more languages, links to one or more references, etc. The metaphor used expresses only one such relationship.
The PFS Taxonomy is divided logically into sections that correspond to typical financial statement components. While there is no true concept of “sections” in the Taxonomy, their purpose is to group similar concepts together and facilitate navigation within the Taxonomy. The following is a listing of “sections” and a brief explanation (where necessary) of those sections:
The higher-level sections of the Taxonomy are shown in Figure 3:
Figure 3: High Level Sections of PFS Taxonomy
|
Section |
Explanatory Guidance |
|
Balance Sheet |
See Section 3.3 for additional details |
|
Income Statement |
See Section 3.4 for additional details |
|
Statement of Cash Flows |
See Section 3.5 for additional details |
|
Statement of Changes in Equity |
See Section 3.6 for additional details |
2.3. Element Naming Convention
XBRL naming conventions follows that of XML Schema. Each name within a taxonomy must be unique and must start with an alpha character or the underscore character. Element names are case-sensitive so “different”, “Different” and “DIFFERENT” can all exist within the same taxonomy because they are considered unique. The PFS Taxonomy naming convention follows these rules. In particular, element names should not be interpreted as containing a “hierarchical” structure or as indicating relationships with other elements. Taxonomy structure is expressed in the XBRL linkbases.
A PFS Taxonomy XBRL “element name” is called a composite element name. A composite element is comprised of IASC Foundation “components”. Each component represents an IAS concept, definition or best practice, etc. Each component is three characters in length and each three-character component is cross referenced (in a separate file) with the concept it represents. Combining multiple components yields a composite element name. For example, “ast” and “inv” abbreviate, in English, “asset” and “inventory” respectively. Combining the two components produces the composite element “ast.inv”. For further details of the naming convention, see Section 4 - Naming Convention and the Appendix.
2.4. Label Languages
Currently, labels for taxonomy elements are provided in English. In the future, taxonomy labels will be expressed in additional languages.
2.5. References
This Taxonomy provides references to IAS standards. Figure 4 shows the reference elements are used in this taxonomy, using “IAS 1, para 5.6(i)” to illustrate how a reference is matched to these elements:
Figure 4: Reference Naming Structure
|
Name: |
IAS |
|
Number: |
1 |
|
Paragraph: |
5 |
|
Subparagraph: |
6 |
|
Clause: |
i |
2.6. Element Documentation
Many elements use the XML Schema Documentation fields to provide additional information that users may find useful, including the following four descriptors that identify the element and its position in the taxonomy:
- IAS Mandatory – compulsory disclosure items
- IAS Recommended – IAS recommended or discretionary disclosure items
- IAS Common Practice – line items “expected” to be found in financial statements
- Balancing Item – non-mandatory, but otherwise essential line items e.g. subtotals
2.7. Further Documentation Available
The intent of this document is to explain the Taxonomy. This document assumes a general understanding of accounting and XBRL. If the reader desires additional information relating to XBRL, the XBRL International web site (http://www.xbrl.org) is recommended. Specifically, a reading of the XBRL Specification Version 2.0 is highly recommended (http://www.xbrl.org/tr/2001/). The purpose of this document is to explain how XBRL is being applied in this specific case, for this taxonomy.
The following documentation is available to assist those wishing to understand and use this taxonomy. This documentation is available on the XBRL International web site (http://www.xbrl.org):
These Explanatory Notes:
This overview document describing objectives of the IASC Foundation, XBRL International IAS Working Party and the Taxonomy:
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.htm (HTML Format)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.pdf (PDF Format)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.doc (Word Format)
Taxonomy Elements:
This is a summary listing of taxonomy elements in a human readable format for the purpose of obtaining an overview of this taxonomy.
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15_elements.pdf (PDF Format)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15_elements.xls (Excel Format)
Taxonomy Package
These documents correspond to a set of interrelated files comprising an XBRL taxonomy package:
- XML Schema File (.XSD file): An XBRL Version 2.0 Taxonomy XML Schema file.
- XBRL Linkbases (.XML files): Linkbases for
- References
- Labels
- Presentation
- Calculations, and
- Definitions.
These files are located as follows:
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.xsd (Schema)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-references.xml (References linkbase)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-labels.xml (Labels linkbase)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-presentation.xml (Presentation linkbase)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-calculation.xml (Calculation linkbase)
http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15-definition.xml (Definition linkbase)
3. Items to Note in Using the Taxonomy
3.1. Introduction
The following explanation of the taxonomy, the taxonomies with which this PFS Taxonomy is designed to interoperate, and examples of how to interpret the PFS Taxonomy are provided to make the PFS Taxonomy easier to use. Please refer to the detailed printout of the PFS Taxonomy as you go through this explanation (http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15_elements.pdf). This explanatory document is designed to provide an overview of the PFS Taxonomy to be a brief and concise overview. We expect that the XBRL community will create courses, books and other materials to provide a through explanation of every aspect of using the PFS Taxonomy and other cognate taxonomies.
3.2. How to Interpret the Taxonomy Structure
The element fragment shown in Figure 5 exists within the Taxonomy:
Figure 5: Element Fragment
|
ast.ncr.net |
Non Current Assets |
|
ast.ncr.ppe |
Property, Plant and Equipment |
|
ast.ncr.ivp |
Investment Property |
|
ast.ncr.int |
Intangible Assets |
This means that for a commercial and industrial company, there is a type of non-current asset called “Property Plant and Equipment”. This is represented by the element with this label, and a composite name of “ ast.ncr.ppe”.
If a company reports their financials using an XBRL-compliant electronic instance document then one of the following will be true:
· All of the entities “Cash, Cash Equivalents or Short Term Investments” must be recorded within one of the elements already included in the taxonomy as a child to this element, OR
· The electronic document will include an extension to the taxonomy that consists of a new element or elements and an indication of how the new element rolls up to “Cash, Cash Equivalents and Short Term Investments”.
All of the elements in the fragment provided are of a data type “monetary” with a weight of “1”. Having a weight of “1” indicates that the element value of all children of an element, multiplied by the weight, then add up or “roll up” to the value of the parent element. For example, “Cash Equivalents” and “Cash” total to make up the value of “Cash and Cash Equivalents”. This continues up the Calculation linkbase tree so that “Assets” has a value of the children “Current Assets” and “Noncurrent Assets”, and so forth throughout the entire taxonomy.
3.3. Balance Sheet Structure
The major sections of the Balance Sheet structure are shown in Figure 6:
Figure 6: Balance Sheet Structure
|
Element Names |
Structural Elements |
|
bst |
Balance Sheet |
|
ast |
Assets |
|
ast.ncr |
Non Current Assets |
|
ast.cur |
Current Assets |
|
lqy |
Liabilities and Equity |
|
lqy.eqy |
Equity |
|
lqy.lia |
Liabilities |
|
lqy.lia.ncr |
Non Current Liabilities |
|
lia.lqy.cur |
Current Liabilities |
3.4. Income Statement Structure
The structure of the Income Statement and Cash Flows statement (see Section 3.5), and other structures, may not appear intuitive at first glance. The structure of the Income Statement is shown in Figure 7:
Figure 7: Income Statement – Major Structures
An income statement's “bottom line” purpose is to show net income for an entity, and items which comprises net income. The final result is “Net Profit (Loss) for the Period Transferred to Equity”. The most important element of the structure of the Income Statement is Profit (Loss) after Tax. This element is comprised in turn of three elements:
- Total Profit (Loss) after Tax
- Discontinuing Operations Profit (Loss) after Tax
- Continuing Operations Profit (Loss) after Tax (
The element Total Profit (Loss) after Tax in turn has a set of disclosures to represent profits by function (e.g. Marketing and Distribution Costs, Continuing Operations [by function] (inx.grp.exp.fun.mkg.dcs.cto)) or by nature (e.g. Raw Materials and Consumables Used, Continuing Operations [by nature] (inx.grp.exp.nat.rwm.cto)).
3.5. Cash Flow Structure
The structure of the Cash Flow disclosures is closely modeled on the disclosures required in IAS 7. Support provided is provided for both the direct and indirect method. There is a “same as” link between the Cash and Cash Equivalents at the End of the Period in the Cash Flow section of the taxonomy (ast.cce.end) and the equivalent tag in the Balance Sheet (ast.cur.cce). The structure of the Cash Flow disclosures is shown in Figure 8:
Figure 8: Cash Flow Structure
3.6. Statement of Changes in Equity Structure
Figure 9: Structure of Statement of Changes in Equity
For each of the sections, with the exception of Total Changes in Equity, model the opening balance, changes and closing balance. The structure of these sub-sections is typified by the elements for disclosures in changes in Share Capital at Par, shown in Figure 10:
Figure 10: Changes in Share Capital at Par
The element “Total Changes in Equity” is made up of changes not recognized in the Income Statement and changes in in the beginning balance of equity.
3.7. Equivalent facts
Often it is necessary to create two XBRL elements for the same concept to to display it in different sections of the taxonomy without creating a problem of double counting in the calculation linkbase. For example, the details of classes of Property, Plant and Equipment appear separately in the Explanatory Disclosure and Accounting Policies (EDAP) Taxonomy from their parent element “Property Plant and Equipment” in this PFS Taxonomy. These elements are labeled in the description field with the “same as” label.
The “same as” concept is part of XBRL Specification Version 2.0, and its interpretation is as follows: there will be an error if an instance document having two elements linked by a “same as” definition relationship and which have the same numeric context have different content values.
3.8. Namespaces
Namespaces are an XML concept. XBRL, using XML Schema 1.0, uses XML namespaces in its schemas and instance documents. The purpose of a namespace, in the context of XBRL is to identify the taxonomy of any particular XML element. Using namespaces removes any ambiguity or confusion that may arise as a result of elements from different taxonomies sharing the same element name.
For example, the PFS Taxonomy uses the composite name “ast.cce” to represent “cash and cash equivalents”. If the United Kingdom creates an XBRL taxonomy that also uses “ast.cce”, there needs to be a “differentiating” mechanism. Using qualified namespaces – the XML way to say “required” – namespaces, the PFS Taxonomy “cash and cash equivalents” becomes iascf-pfs:ast.cce and the United Kingdom’s would be uk:ast.cce. The namespace simply adds a contextual prefix to any given XML element.
The namespaces relevant to this PFS Taxonomy are:
· xbrl-gcd, XBRL Global Common Document
· iascf-pfs, IAS Primary Financial Statements
· iascf-edap, Explanatory Disclosure and Accounting Policies
3.9. Entering Numeric Values into Instance Documents
Figure 11 describes how weights have been incorporated into the PFS Taxonomy and how corresponding values will be entered into an instance document: (note that the term “natural balance” is not used, this is intentional)
Figure 11: Numeric Values and Weights
|
Typical Balance |
Weight |
Enter * |
|
|
Asset |
Debit |
1 |
Positive |
|
Liability & Equity |
Credit |
1 |
Positive |
|
Revenue |
Credit |
1 |
Positive |
|
Expense |
Debit |
1 |
Negative |
|
|
|
|
|
|
Other Income (Expenses) |
Credit |
1 |
Positive or (Negative) |
|
|
|
|
|
|
Cash Inflows |
Debit |
1 |
Positive |
|
Cash Outflows |
Credit |
1 |
Negative |
|
|
|
|
|
|
Number of Employees |
N/A |
0 |
Positive |
· Enter means enter into an instance document.
4. Naming Convention
4.1. Introduction
This section explains the naming conventions created and used in the PFS Taxonomy to associate digital “tags” to concepts from the IASB Standards and other related materials. The purpose of this “digital translation” is to provide a consistent and reliable way for relevant parties to use and integrate the Standards into their software applications.
4.2. Key Terms
The following terms are used throughout this section:
· Component: A three-character representation of a fact that relates to the Standards. This fact may represent, among other things, an accounting term, an accounting concept, or an IAS-defined definition. Examples: [ast] = “asset”; [exy] = “extraordinary”.
· Composite: A series of two or more components. A composite represents a more specific concept than a component. Also referred to as a composite element name. Examples: [inx.grp.fna.cto] = “Income (Expense) from Financing Activities Continuing Operations”; [inx.npl] = “Net Profit (Loss) for the Period Transferred to Equity”.
· Reference: A reference to literature that supports the existence and necessity of a component and/or composite. Each component and composite has at least one reference. Typically these refer to chapter/subchapter/paragraphs/etc., as denoted in the IAS Bound Volume. However, other references may also be present
· Label: A label is text that describes a component and/or composite to a user. A single component or composite may have multiple labels, typically one per language, although a single language may have multiple types of labels.
· Extended Component: A component that occurs so infrequently that it too insignificant to be considered a [regular] component. An extended component is represented by a number, must always be accompanied by ordinary components, and must never be the first component in a composite.
· XBRL: Extensible Business Reporting Language is an XML language that has been designed to represent business information in an XML (digital) format. XBRL is used to define sets of element names; IASCF composite element names.
4.3. Concepts and Considerations
Composites have one overriding requirement: to represent uniquely and unambiguously, a type of financial reporting fact. This requirement ensures that computers and software can “understand” the data they are processing and storing. With this sole purpose, it would be enough simply to supply each fact with a unique identifier and then keep a repository that matches each identifier with its references and labels.
PFS Taxonomy composite element names go beyond this minimal requirement of uniqueness. The PFS Taxonomy uses composite names and these names follow a pattern that, while of not sufficient rigor and consistency that the names can be decomposed and interpreted by software, it is nevertheless structured well enough to assist humans who must do taxonomy maintenance with a hint as to the meaning of each concept. Composite names are like the lines, arrows and other indicators painted on an airplane fuselage: the plane flies just as well without them, but the maintenance engineers can do their work more efficiently because they can quickly spot what they are looking for.
Basic Considerations
The PFS Taxonomy composite element names are XML-compliant element names. As such, each begins with a letter and is void of spaces and other XML Schema-prohibited characters. Composites are made up of two or more components, including extended components. Each component in a composite is separated with a ‘dot’ [ . ] The intent of ‘dot’ is to facilitate searching and scanning. Although computers may or may not be able to make sense out of a composite element name, a human can, provided the naming convention follows rules.
The goal of each composite element name is to contain a small number of components that define major distinctions. If the composite element has too many components and too much detail, the additional detail adds little value – it is better to just use an extended component, so as to ensure uniqueness.
Composite Element Names are not Hierarchical in Nature
The order in which components in a composite element name are combined should not be interpreted as a hierarchy. Although some composite element names may “appear” to resemble this relationship, it is strictly coincidence and unintentional. All components in a composite element name are equal in stature, i.e., there is no implied hierarchy within the composite element name. The hierarchy is expressed in the XBRL linkbases.
For example, the composite element name [inx.npl], which is linked to the English label “Net Profit (Loss) Transferred to Income”, does not include the component that represents “Income Statement”. This is because [inx.npl] completely and sufficiently represent the fact “Net Profit (Loss) Transferred to Income”. In addition to being associated with “Income Statement”, [inx.npl] is also associated with “Statement of Changes in Equity”, and “Statement of Cash Flows”.
Detailed Considerations
Nearly all PFS Taxonomy composite element names contain a component that represents one of the concepts outlined in the IAS Framework, IAS 7 and IAS 8: Position (asset, liability, equity), performance (income, expense, profit or loss), or cash flow (flow).
There are exceptions to this general rule. One such example is when a fact that can be either income or expense depending on circumstances represented by the instance document where it is used. In this example, a third ‘state’ – income or expense – exists. The composite [inx.dsp.dto] represents “Gain (Loss) on Disposal of Discontinuing Operation”, which can be either an income or an expense.
4.4. Primary Components
The primary components are the “commonly reused” components. There are two types of primary components: a) prefix, and b) suffix.
Prefix Components
Prefix components are the “building blocks” of every PFS Taxonomy composite element name. Every composite name must contain at least one prefix component. Essentially, every possible financial disclosure is a refinement of one of the prefix components. Prefix components usually (but do not have to) appear first in a composite element name. These components typically fall into one of four categories:
1.
Position: These
are: a) asset, b) liability, c) equity, and d) asset or liability. These are
essentially, the “real” accounts. When one of these four components is present,
none of the other three will be present. They are mutuall exclusive.
Typically, the prefix position components are followed immediately by more
descriptive position element, such as “cash” or “payables”, although, in the
case of assets and liabilities, a “current/non-current” component may be
inserted between, if such designations are used. In addition, when summary
accounts (e.g., total assets) are present, the prefix position element may not
be accompanied by a more descriptive position element.
2.
Performance:
These are a) income, b) expense, c) income or expense, d) profit or loss. These
are essentially the “nominal” accounts. When one of these four components is
present, none of the other three will be present. They too are mutually
exclusive.
Income and expense [inx] is used to represent unknown future values, as
mentioned in Detailed Considerations,
and also “gains and losses”, as there is no gain/loss component (as IAS
Framework considers gains and losses to be income and expenses, respectively).
3. Stand-alone Components: These are essentially groupings of position, performance and other elements. The include the a) income statement, b) balance sheet c) statement of cash flows, d) statement of changes in equity, e) statement of recognized gains and losses, and f) notes and disclosures. These composite elements are also components (by themselves) in that they are each fully represented by only one component.
4. General Prefix Components: These include a) cash flows, b) change (in) and, c) disclosures.
Position and performance components will not appear together in a composite name. However, both position and performance elements may appear with the general prefix components.
Suffix Components
The suffix components are of two basic types that can broadly be categorized as either “flows” or “adjectives”. Flow components typically represent changes in position elements. The “adjective” components (general suffix components) typically describe the state of a composite element. The “other” [otr] suffix component is always last in a composite name when used and simply represents the catchall term “other.”
5. Review and Testing, Updates and Changes
5.1. Change Log
None at this time.
5.2. Updates to this Taxonomy
This taxonomy will be updated with revisions for errors and new features within the following guidelines:
· Since financial statements created using a taxonomy must be available indefinitely, the taxonomy must be available indefinitely. All updates will take the form of new versions of the taxonomy with a different date. For example, the taxonomy http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2002-06-15/iascf-ci-pfs-2002-06-15.xsd will never change. New versions will be issued under a different name, such as “http://www.xbrl.org/taxonomy/int/iascf/gaap/ci/pfs/2003-12-31/iascf-ci-pfs-2002-12-31.xsd”. This will ensure that any taxonomy created will be available indefinitely.
- It is anticipated that this taxonomy will be updated as required to incorporate changes in generally accepted accounting principles and business reporting norms.
5.3. Errors and Clarifications
The following information relating to this taxonomy will be accumulated:
- Errors which are brought to the attention of the preparers of this specification
- Workarounds where appropriate and available
- Clarification of items which come to the attention of the editors via comments and feedback
If you wish to report an error or require a clarification, please provide feedback as indicated in the “Comments and Feedback” section of this document.
5.4. Comments and Feedback
Comments and feedback are welcome, particularly ideas to improve this taxonomy. If you have a comment or feedback or wish to report an error, post comments to:
xbrlfeedback@iasb.org.uk (mailto:xbrlfeedback@iasb.org.uk)
6. Acknowledgements
A tremendous effort has gone into creating this piece of intellectual property that is being placed in the public domain by the IASCF and XBRL International for use and benefit of all. The IASCF and members of XBRL International believe that this cooperative effort will benefit all participants in the financial information supply chain.
The IASCF and XBRL International would like to acknowledge the contributions of the following individuals for their work in the creation of this taxonomy, and to their organizations that provided funds and time for their participation in this effort:
Name |
Organization |
Accounting Jurisdiction |
|
Alastair Boult |
Audit New Zealand |
New Zealand |
|
Roger Debreceny |
Nanyang Technological University |
Singapore |
|
Kersten Droste |
PricewaterhouseCoopers |
Germany |
|
Thomas Egan |
Deloitte and Touche |
Singapore |
|
Dave Garbutt |
FRS |
South Africa |
|
Preetisura Gupta |
PricewaterhouseCoopers |
Singapore |
|
David Hardidige |
Ernst and Young |
Australia |
|
David Huxtable |
KPMG |
Australia |
|
Walter Hamscher |
Standard Advantage |
US |
|
Charles Hoffman |
UBmatrix |
US |
|
Josef Macdonald |
Ernst and Young |
New Zealand |
|
Gillian Ong |
Nanyang Technological University |
Singapore |
|
Ong Suat Ling |
Andersen |
Singapore |
|
Paul Phenix |
Australian Stock Exchange |
Australia |
|
Kurt Ramin |
IASB |
IAS |
|
David Prather |
IASB |
IAS |
|
Julie Santoro |
KPMG |
IAS |
|
Mark Schnitzer |
Morgan Stanley |
US |
|
Geoff Shuetrim |
KPMG |
Australia |
|
Bruno Tesniere |
PricewaterhouseCoopers |
Belgium |
|
Stephen Taylor |
Deloitte and Touche |
Hong Kong |
|
Jan Wentzel |
PricewaterhouseCoopers |
South Africa |
|
Charles Yeo |
Ernst and Young |
Singapore |
7. XBRL International Members
The following is a listing of members of XBRL International as of March 3, 2002:
ACCPAC International, Inc.; ACL Services Ltd.; Advisor Technology Services, LLC; American Institute of CPAs; Andersen; ANZ Bank; Asia Securities Printing; Anthem Software; Audicon; Australian and New Zealand Banking Group, Ltd; Australian Prudential Regulation Authority; Australia and New Zealand Banking Group; Australian Stock Exchange; Bank of America, BDO Seidman, LLP; Beacon IT; Best Software; Bowne & Co., Inc.; Bridge Information Systems; Bryant College; Business Wire; California State University, Northridge; Canadian Institute of Chartered Accountants; CaseWare International Inc.; Certified General Accountants of Canada Association of Canada; Cogniant, Inc.; Council of Koninklijk Nederlands Instituut van Registeraccountants (NIVRA); Count-net.com SA; CPA Australia; CPA2Biz; Crowe, Chizek and Company, LLP; Creative Solutions; DATEV e.G.; Defense Finance and Accounting Service (DFAS); Deloitte Touche Tohmatsu; Deutsche Bank AG; Deutsche Börse AG; Deutsche Bundesbank; Deutsche Vereinigung für Finanzanalyse und Asset Management; Diva Software; Dow Jones & Company, Inc.; Dresdner Kleinwort Wasserstein; DRSC; EDGAR Online, Inc.; eKeeper.com; eLedger.com, Inc.; Elemental Interactive; e-Numerate Solutions Incorporated; ePace! Software; ePartners, Inc.; Epicor Software Corporation; Ernst & Young; Federal Deposit Insurance Corporation; Fidelity Investments; Financial Reporting Solutions (Pty) Ltd.; Financial Software Group; FinArch; FRx Software Corporation; Fujitsu; Gcom2 Solutions; General Electric Company; Global Filings, Inc.; Grant Thornton LLP; Haarmann, Hemmelrath & Partner; Hitachi; Hitachi System and Services; HOLT Value Associates; Hong Kong Society of Accountants; Hyperion Solutions Corp.; IBM; IBMatrix; IDW; I-Lumen, Inc.; Information Management Australia Pty Ltd; Infoteria Corporation; InnoData GmbH; Innovision Corporation; Institut der Wirtschaftsprüfer; Institute of Chartered Accountants in Australia; Institute of Chartered Accountants in England & Wales; Institute of Chartered Accountants in Ireland; Institute of Certified Public Accountants in Singapore; Institute of Chartered Accountants of New Zealand; Institute of Management Accountants; International Accounting Standards Board; International Federation of Accountants J.P. Morgan Chase; Japan Digital Disclosure Inc.; Japan Notary Organization; JISA (Japan Information Service Industry Assn); KPMG; KPMG Consulting; Lawson Software; Microsoft Corporation; Microsoft Great Plains Software, Inc.; MIP, Inc.;MIS Deutschland GmbH; Moody's Risk Management Services, Inc.; Morgan Stanley; Multex.com, Inc.; National Center of Charitable Statistics (NCCS); National Information Infrastructure Enterprise Promotion Association (Taiwan); Navision; NEC Planning Research, Inc. (Japan); NetLedger, Inc.; New River, Inc.; Newtec; Nihon Keizai Shimbun, Inc.; Oinke, Inc.; PCA Software; PeopleSoft, Inc.; PPA GmbH; Practitioners Publishing Company; PricewaterhouseCoopers; R.R. Donnelley Financial; Reuters Group LP; RIA; Sage Software; SAP AG; Seattle Pacific University Center for Professional Development; Software AG; Standard and Poor's; Syspro; Takara Printing; Teikoku Data Bank; The Woodburn Group; Thomson Financial; Tokyo Shoko Research; U.S. Census Bureau; XBRL Solutions, Inc.
8. Appendix – Naming Convention
8.1. Primary Components
Prefix Components
Prefix components are typically (but do not have to be) the first component in a composite element name.
Position Prefix Components
|
Component |
Component Label |
Rule |
|
ast |
asset |
Always first when expressing a numeric position value |
|
eqy |
equity |
|
|
lia |
liability |
|
|
lqy |
Equity or liability |
Performance Prefix Components
|
Component |
Component Label |
Rule |
|
exp |
expense |
Always first when expressing a numeric performance value |
|
inc |
income |
|
|
inx |
income or expense |
|
|
pls |
profit or loss |
Stand-alone Prefix Components
Stand-alone components are groupings for other composites. XBRL uses xLink to associate composite element names with stand-alone components.
|
Component |
Component Label |
Rule |
|
bst |
balance sheet |
Stand-alone component. All are containers for groups of other composites |
|
cfs |
cash flow statement |
|
|
cne |
changes in net equity (statement of) |
|
|
ist |
income statement |
|
|
rgl |
recognized gains and losses (statement of) |
|
|
nds |
notes and disclosures |
General Prefix Components
|
Component |
Component Label |
Rule |
|
dcl |
disclosure |
Always first when used; can be used with any other elements |
|
cfl |
cash flow |
Always first when expressing a numeric item. Used in XBRL. |
|
chg |
change [in] |
Applies to position elements and precedes position elements. When used in XBRL, typically follows the [cfl] component. |
Suffix Components
Suffix components are typically (but do not have to be) the last component in a composite element name and are commonly exist with other suffix components.
Flow Suffix Components
|
Component |
Component Label |
Rule |
|
flw |
flow |
Typically the last component unless any “general suffix components” are present, in which case the flow components will precede any “general suffix components”. If one of these three suffix components is present in a composite name, neither of the other two will be present. |
|
ifl |
inflow |
|
|
ofl |
outflow |
General Suffix Components
|
Component |
Description |
|
|
net |
Label |
net change, net amount |
|
Rule |
Last unless [otr] present. |
|
|
Context |
Summarizes composite elements. Always used for summary components except: 1) for “Profit (Loss)” summaries, in which case [pls] is used |
|
|
Example |
[ast-cur-net] = Current Assets (net) |
|
Component |
Description |
|
|
end |
Label |
ending, conclusion |
|
Rule |
Last unless [net], [otr] or [xtl] are present, in which it precedes these |
|
|
Context |
Applies to amounts that represent an ending balance for a specific reporting period. Only position elements may contain the [end] component |
|
|
Example |
[ast-cce-end] = Cash and cash equivalents at end of period |
|
Component |
Description |
|
|
beg |
Label |
beginning, start |
|
Rule |
Last unless [net], [otr] or [xtl] are present, in which it precedes them. |
|
|
Context |
Applies to amounts that represent a beginning balance for a specific reporting period (e.g., from 2002-01-01 to 2002-12-31) versus the ending balance of another period (2001-12-31). Only position elements may contain the [beg] component |
|
|
Example |
[eqy-rrv-beg-net] = Revaluation Reserves Beginning Balance (net) |
|
Component |
Description |
|
|
xtl |
Label |
total |
|
Rule |
Last unless [net] or [otr] or both are present, in which it precedes either or both |
|
|
Context |
Used to express Y-axis totals in XBRL |
|
|
Example |
[inc-rev-xtl] = Total Revenue; [eqy-beg-xtl-net] = Total Changes in Equity Beginning Balance |
|
Component |
Description |
|
|
adj |
Label |
adjustment, adjusting (event) |
|
|
Rule |
Typically follows [rsm] or [cim] |
|
|
Context |
1) Can represent capital maintenance adjustments (increases or decreases) to equity. Often used with [rvl] and [rsm] 2) Can represent a non-cash adjustment |
|
|
Example |
[eqy-adj-hgr-rsm-beg] = Hedging reserves restatement of beginning balance; [cfl-cim-adj-dep] = Depreciation relating to cash flows from operating activities |
|
Component |
Description |
|
|
otr |
Label |
other |
|
|
Rule |
Always last |
|
|
Context |
Represents any “other” designation. Only one [otr] per composite element name |
|
|
Example |
[cfl-iva-otr] = Other Cash Flows from (used in) Investing Activities |
Complete Component List (As of 2002-06-15)
|
Key |
Component |
Component Label |
|
1 |
apy |
accounting policy |
|
2 |
aaz |
accumulated amortization |
|
3 |
adp |
accumulated depreciation |
|
4 |
ail |
accumulated impairment loss |
|
5 |
apl |
accumulated profit or loss |
|
6 |
acq |
acquisition |
|
7 |
amk |
active market (for trading assets) |
|
8 |
add |
addition |
|
9 |
apc |
additional paid-in capital |
|
10 |
adj |
adjustment, adjusting (event) |
|
11 |
acs |
administrative cost |
|
12 |
adv |
advance |
|
13 |
atx |
after tax |
|
14 |
aga |
agricultural activity |
|
15 |
agp |
agricultural produce |
|
16 |
aat |
allowed alternative treatment |
|
17 |
amz |
amortization |
|
18 |
amt |
amount |
|
19 |
ast |
asset |
|
20 |
aol |
asset or liability |
|
21 |
asc |
associate |
|
22 |
afs |
available for sale (financial asset) |
|
338 |
aqr |
available for sale movements to equity reserves |
|
23 |
bst |
balance sheet |
|
24 |
bod |
bank overdrafts |
|
25 |
bel |
Basic Earnings (Loss) Per Share |
|
26 |
bas |
basis of; basis used to |
|
27 |
bcw |
before changes in working capital |
|
28 |
btx |
before tax, pre-tax |
|
29 |
beg |
beginning, start |
|
30 |
bmt |
benchmark treatment |
|
31 |
bia |
biological asset |
|
319 |
bns |
bonus shares |
|
32 |
bcs |
borrowing cost |
|
33 |
brw |
borrowing(s) |
|
34 |
bzc |
business combinations |
|
35 |
bzd |
business divestiture |
|
36 |
bsg |
business segment |
|
38 |
cor |
cancelled or reduced |
|
37 |
can |
cancelled, cancellation |
|
39 |
crr |
capital redemption reserves |
|
321 |
cpr |
capital reduction |
|
40 |
cpl |
capital reserves |
|
41 |
cpz |
capitalized (capitalization of) |
|
42 |
cya |
carrying amount |
|
43 |
csh |
cash |
|
44 |
cce |
cash and cash equivalents |
|
328 |
cdv |
cash dividend |
|
45 |
cfl |
cash flow |
|
46 |
cfh |
cash flow hedging |
|
47 |
cdm |
cash flow reconciliation for operating activities, direct method |
|
48 |
cim |
cash flow reconciliation for operating activities, indirect method |
|
49 |
cfs |
cash flow statement |
|
50 |
cae |
change in accounting estimate |
|
51 |
cap |
change in accounting policy |
|
52 |
chg |
change, change in |
|
339 |
cfw |
changes in inventories of finished goods and work in progress |
|
53 |
cne |
changes in net equity (statement of) |
|
54 |
cwc |
changes in working capital |
|
55 |
cls |
class, classification |
|
56 |
col |
collateralize (pledge as security) |
|
57 |
cps |
common (ordinary) earnings per share |
|
58 |
cfi |
compound financial instrument |
|
332 |
con |
consideration |
|
59 |
csc |
construction contract |
|
60 |
cob |
constructive obligation |
|
61 |
ctg |
contingency |
|
62 |
cas |
contingent asset |
|
63 |
cli |
contingent liability |
|
64 |
cto |
continuing operation |
|
65 |
cnt |
control (corporate governance) |
|
66 |
cnv |
converted, convertible, conversion |
|
67 |
cst |
cost |
|
68 |
csm |
cost method (accounting for investments) |
|
69 |
cdp |
cost of disposal (of an asset) |
|
70 |
cgs |
cost of goods sold |
|
71 |
cpc |
cost plus [construction] contract |
|
72 |
cur |
current |
|
73 |
ccs |
current service cost (of defined benefit obligation) |
|
74 |
cta |
current tax asset |
|
75 |
ctl |
current tax liability |
|
76 |
cus |
customer |
|
77 |
dat |
date |
|
78 |
din |
debt instrument |
|
316 |
dte |
debt to equity |
|
79 |
dcr |
decrease |
|
80 |
dtd |
deductible temporary [tax] difference |
|
81 |
dic |
deferred income |
|
82 |
dfm |
deferred items |
|
83 |
dta |
deferred tax asset |
|
84 |
dtl |
deferred tax liability |
|
85 |
dbp |
defined [employee] benefit plan |
|
86 |
dcp |
defined [employee] contribution plan |
|
87 |
dmt |
depreciable amount (of an asset) |
|
88 |
dep |
depreciation |
|
89 |
drv |
derivative |
|
90 |
dsc |
description |
|
91 |
del |
Diluted Earnings (Loss) Per Share |
|
92 |
dps |
diluted earnings per share |
|
93 |
dcl |
disclosure |
|
94 |
dto |
discontinuing operation |
|
95 |
drt |
discount rate |
|
96 |
dsp |
disposal |
|
97 |
dcs |
distribution cost |
|
98 |
dtr |
distributions |
|
99 |
dvd |
dividend |
|
100 |
dvs |
dividends per share |
|
101 |
eps |
earnings per share |
|
102 |
eim |
effective interest method |
|
103 |
eir |
effective interest rate |
|
104 |
emb |
embedded (derivative) |
|
105 |
emp |
employee |
|
106 |
ebf |
employee benefit |
|
107 |
ebp |
employee benefit plan |
|
108 |
end |
ending, conclusion |
|
109 |
eqy |
equity |
|
110 |
eqi |
equity [financial] instrument |
|
111 |
eqb |
equity compensation benefit |
|
112 |
ecp |
equity compensation plan |
|
113 |
eqm |
equity method (accounting for investments) |
|
311 |
ebc |
equity movements due to business combination |
|
317 |
etd |
equity to debt |
|
323 |
etl |
equity to liability |
|
114 |
evt |
event (and circumstances) |
|
115 |
ebd |
event after the balance sheet date |
|
116 |
exr |
exchange rate (currency) |
|
117 |
edo |
excluding discontinued operations |
|
313 |
exe |
exercise |
|
118 |
exp |
expense |
|
330 |
epr |
expiration |
|
119 |
ext |
extended component (future use) |
|
120 |
exy |
extraordinary |
|
121 |
exi |
extraordinary item |
|
122 |
fvl |
fair value |
|
123 |
fvh |
fair value hedging |
|
124 |
fcs |
finance cost |
|
125 |
fls |
finance lease |
|
340 |
fnr |
finance raised |
|
126 |
fia |
financial asset |
|
127 |
fin |
financial instrument |
|
128 |
fil |
financial liability |
|
129 |
frv |
financial review |
|
130 |
fst |
financial statement |
|
131 |
fna |
financing activity |
|
132 |
fng |
finished goods |
|
133 |
fpc |
fixed price [construction] contract |
|
134 |
fae |
fixtures and equipment |
|
135 |
flw |
flow (inflow or outflow) |
|
136 |
fxm |
foreign exchange movement |
|
137 |
fxr |
foreign exchange translation reserve |
|
138 |
fop |
foreign operation |
|
139 |
fun |
function |
|
140 |
fde |
fundamental error |
|
336 |
gln |
gain(s) and loss(es) not recognized in income |
|
141 |
gle |
gain(s) and loss(es) recognized in equity |
|
142 |
gsg |
geographical (business) segment |
|
143 |
gcn |
going concern |
|
144 |
gds |
goods |
|
145 |
gdw |
goodwill |
|
146 |
ggr |
government grant |
|
147 |
gpt |
gross profit |
|
148 |
grp |
group profit before minority interest |
|
149 |
gur |
guaranteed |
|
150 |
hrv |
harvest (of biological asset) |
|
151 |
hdg |
hedge |
|
152 |
hfi |
hedging [financial] instrument |
|
153 |
hgr |
hedging reserve |
|
154 |
htm |
held-to-maturity [financial asset] |
|
155 |
hsc |
historical cost |
|
156 |
hyp |
hyperinflationary |
|
157 |
icp |
IAS common practice(s) |
|
158 |
imp |
impairment |
|
159 |
ipl |
impairment loss charged |
|
160 |
ido |
including discontinued operations |
|
161 |
inc |
income |
|
162 |
inx |
income or expense |
|
163 |
ist |
income statement |
|
164 |
icr |
increase |
|
165 |
ifh |
ineffective hedging |
|
166 |
ifl |
inflow |
|
167 |
ids |
initial disclosure |
|
168 |
int |
intangible asset |
|
169 |
itt |
interest |
|
170 |
ibr |
interest bearing |
|
171 |
ifp |
interim financial report (statement) |
|
172 |
ipd |
interim financial reporting period |
|
173 |
ica |
internally constructed (generated) asset |
|
174 |
inv |
inventory |
|
175 |
iva |
investing activity |
|
176 |
ivm |
investment |
|
177 |
ivp |
investment property |
|
318 |
iss |
issuance/ issue |
|
178 |
isc |
issued capital |
|
179 |
jce |
jointly-controlled entity (joint venture) |
|
180 |
lab |
land and buildings |
|
181 |
lse |
lease |
|
182 |
lob |
legal obligation |
|
183 |
lee |
lessee |
|
184 |
lor |
lessor |
|
185 |
lia |
liability |
|
186 |
lqy |
liability and equity |
|
324 |
lte |
liability to equity |
|
187 |
los |
loss |
|
188 |
lcm |
lower of cost or net realisable value |
|
189 |
mkg |
marketing (costs) |
|
327 |
mgr |
merger reserves |
|
190 |
mtd |
method (of determination) |
|
191 |
mna |
minority interests (net assets) |
|
192 |
mnr |
minority interests (net results) |
|
193 |
mon |
monetary (asset or liability) |
|
194 |
mov |
movement(s) |
|
195 |
mep |
multi-employer [defined contribution] plan |
|
196 |
nat |
nature |
|
197 |
neg |
negative goodwill |
|
198 |
nas |
net assets |
|
199 |
net |
net change, net amount |
|
200 |
ney |
net equity |
|
201 |
noc |
net of cash |
|
202 |
npl |
net profit or loss |
|
203 |
nrv |
net realisable value |
|
204 |
nsp |
net selling price (of an asset) |
|
205 |
naj |
non-adjusting (event) |
|
206 |
nct |
non-cash transactions |
|
207 |
ncr |
non-current |
|
208 |
nib |
non-interest bearing |
|
209 |
nds |
notes and disclosures |
|
210 |
oev |
obligating event |
|
211 |
onc |
onerous contract |
|
212 |
ops |
operating (activities), operation |
|
213 |
ols |
operating lease |
|
214 |
opt |
option (share) |
|
331 |
opr |
option reserves |
|
333 |
oow |
options or warrants |
|
312 |
orw |
options, rights or warrants |
|
215 |
ord |
ordinary |
|
308 |
ods |
ordinary shares |
|
325 |
ogs |
originally stated |
|
216 |
olr |
originated [financial asset from the enterprise] loans and receivables |
|
217 |
otr |
other |
|
218 |
ors |
other reserves |
|
219 |
ofl |
outflow |
|
220 |
oop |
owner-occupied property |
|
221 |
par |
parent (company) |
|
222 |
psc |
past service cost (of defined benefit obligation) |
|
223 |
pay |
payable |
|
329 |
pmt |
payment |
|
224 |
prd |
period |
|
225 |
pam |
plant and machinery |
|
226 |
pbs |
post balance sheet [events] |
|
227 |
peb |
post-employment benefit |
|
228 |
pos |
potential ordinary (common) share |
|
310 |
pfs |
preference shares |
|
229 |
ppd |
prepaid (expense) |
|
230 |
prp |
prior period |
|
326 |
ppa |
prior period adjustments |
|
231 |
poa |
profit (loss) from operating activities |
|
232 |
pls |
profit or loss for period |
|
233 |
ppe |
property, plant and equipment |
|
234 |
ppr |
proportional results of/from |
|
335 |
pdr |
proposed dividend reserves |
|
235 |
prv |
provision |
|
314 |
pur |
purchase |
|
236 |
rmc |
raw materials and consumables |
|
237 |
rlz |
realized |
|
238 |
rec |
receivable |
|
322 |
rcs |
reclassification |
|
239 |
rgz |
recognized |
|
240 |
rgl |
recognized gains and losses (statement of) |
|
241 |
rmt |
recoverable amount (of an asset) |
|
344 |
rdp |
redemption |
|
242 |
red |
reduce, subtract |
|
243 |
rel |
related party |
|
343 |
rpt |
repayment |
|
341 |
rpf |
repayments of finance |
|
342 |
rpc |
repurchase |
|
244 |
rag |
repurchase agreement |
|
245 |
rdc |
research and development cost |
|
246 |
res |
reserves |
|
247 |
rsv |
residual value (of an asset) |
|
248 |
rsb |
restated balance |
|
249 |
rst |
restructuring |
|
250 |
ret |
retention |
|
251 |
rtr |
retirement (of an asset) |
|
252 |
rvd |
revaluation decrease |
|
253 |
rvi |
revaluation increase |
|
254 |
roh |
revaluation of hedges |
|
255 |
rrv |
revaluation reserve |
|
256 |
rvl |
revalued, revaluation |
|
257 |
rev |
revenue |
|
258 |
rvs |
reversed, reversal |
|
259 |
roy |
royalty |
|
315 |
sal |
sale |
|
260 |
scr |
securitization (of financial asset) |
|
261 |
seg |
segment |
|
262 |
sap |
segment accounting policy |
|
263 |
sas |
segment asset |
|
264 |
sxp |
segment expense |
|
265 |
sli |
segment liability |
|
266 |
srt |
segment result |
|
267 |
srv |
segment revenue |
|
268 |
svs |
services |
|
269 |
shr |
share |
|
270 |
scp |
share capital |
|
320 |
sdv |
share dividend |
|
309 |
spr |
share premium |
|
271 |
seb |
short-term employee benefits |
|
272 |
sig |
significant (disclosure) |
|
273 |
sif |
significant influence |
|
274 |
scs |
staff cost |
|
275 |
stc |
stage of completion (of construction contracts and/or services) |
|
276 |
sds |
subsequent disclosure |
|
277 |
sux |
subsequent expenditure |
|
278 |
sub |
subsidiary |
|
337 |
sod |
surplus/ deficit |
|
279 |
tax |
tax |
|
280 |
txb |
tax base |
|
281 |
ttd |
taxable temporary difference |
|
282 |
tmb |
termination benefit |
|
283 |
ttl |
total (XBRL) |
|
284 |
trp |
trade payable |
|
285 |
trr |
trade receivable |
|
286 |
tra |
trading [financial asset] |
|
287 |
tri |
trading [financial instrument] |
|
288 |
trc |
transaction costs |
|
289 |
tfr |
transfer |
|
290 |
trv |
translation reserve |
|
291 |
tsh |
treasury share |
|
292 |
und |
unearned (income) |
|
293 |
ugr |
unguaranteed |
|
294 |
uni |
uniting of interests (business combination) |
|
295 |
ulz |
unrealized |
|
296 |
urz |
unrecognized |
|
297 |
utc |
unused tax credit |
|
298 |
utl |
unused tax loss |
|
299 |
ulf |
useful life (of an asset) |
|
300 |
viu |
value in use (of an asset) |
|
301 |
vnd |
vendor, supplier |
|
302 |
vne |
vendor/ supplier and employee |
|
303 |
war |
warrant (share) |
|
334 |
wrr |
warrant reserves |
|
304 |
wav |
weighted average |
|
305 |
wip |
work in progress |
|
306 |
wpc |
work performed and capitalised |
|
307 |
wtd |
write-down |