International Financial Reporting Standards (IFRS) Taxonomy 2008

 

Purpose and Scope

The IFRS Taxonomy reflects the recent updates in the IFRSs and represents stable platform for future changes in the IFRSs.

International Financial Reporting Standards (IFRSs) including International Accounting Standards (IASs) and Interpretations as approved at 1 January 2008 are included. Additionally, IAS 14, IAS 23 and IAS 27 are also included.

Owner(s)

International Accounting Standards Committee Foundation (IASC Foundation).  

Date

2008-03-01

Status

Final

Approval Level

XBRL International Acknowledged

Specification version

XBRL Specification 2.1 dated 2003-12-31 (Recommendation) with errata from 2006-12-18 and Dimensions 1.0 Specification dated 2006-09-18

Contact

Maciej Piechocki, mpiechocki@iasb.org

Comments

The taxonomy release data is equal to IFRSs issue date for the IFRSs published in the latest Bound Volume.

The IFRS Taxonomy 2008 release date is set to 2008-03-01 (matching the date of the publication of the Bound Volume) and is equal to all IFRSs published in this Bound Volume).

The issue date for IFRSs not included in the latest Bound Volume is different (for example the issue date for IAS 14 is 2006-03-01 relates to the latest Bound Volume where IAS 14 was published).

Namespace

http://xbrl.iasb.org/taxonomy/2008-03-01/ifrs

Namespace prefix

ifrs

Physical location of taxonomy files

Root URL of IFRS Taxonomy 2008: http://xbrl.iasb.org/taxonomy/2008-03-01/

Summary document

http://www.iasb.org/XBRL/IFRS+Taxonomy/IFRS+Taxonomy+2008/IFRS+Taxonomy+2008.htm

References to other taxonomies

None