Samples

The following financial statements are presented as non-normative examples of using the IASCF-PFS taxonomy and should not be used for financial analysis. If you have questions or wish to make comments or communicate errors in these examples, please email xbrlfeedback@iasb.org.uk.

To use these instance documents and taxonomies on your local computer, please download the instance document and the extension taxonomy and place them in the same subdirectory.

Sample 1 - Set of Primary Financial Statement
The following is a sample instance document created using the IASCF-PFS taxonomy. This sample expresses a balance sheet, income statement, cash flows statement, and statement of changes in equity using XBRL. The taxonomy is followed as created, therefore no extension taxonomy is used to make modifications to the IASCF-PFS taxonomy.

1. Sample instance document: SampleCompany-2002-09-15.xml
2. PDF Printout of financial statements: SampleCompany-2002-09-15.pdf

Sample 2 - Actual Company (Novartis) Primary Financial Statement
The following is a sample instance document created using the IASCF-PFS taxonomy and an extension taxonomy in order to make modifications to the IASCF-PFS taxonomy. The modifications were made to rearrange the taxonomy as this company, Novartis, expressed its primary financial statements. This sample expresses a balance sheet, income statement, cash flows statement, and statement of changes in equity.

1. Sample instance document: Novartis-2002-09-15.xml (Under construction)
2. PDF Printout of financial statements: Novartis-2002-09-15.pdf
3. Novartis company taxonomy: Novartis-2002-09-15.xsd
4. Novartis company taxonomy printout: Novartis-2002-09-15-elements.pdf

Sample 3 - Model Financial Statement (DTT) Primary Financial Statement
The following is a sample instance document created using the IASCF-PFS taxonomy and an extension taxonomy in order to make modifications to the IASCF-PFS taxonomy. The modifications were made to rearrange the taxonomy as this model financial statement, created by DTT, expressed its primary financial statements. This sample expresses a balance sheet, income statement, cash flows statement, and statement of changes in equity.

1. Sample instance document: dttModel-2002-09-15.xml (Under construction)
2. PDF Printout of financial statements: dttModel-2002-09-15.pdf

- Model financial company taxonomy: (coming soon)
- Model financial company taxonomy printout: (coming soon)