Samples
The following financial statements are presented as non-normative examples of using the IASCF-PFS taxonomy. Information in these documents 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 Sample 2 - Actual Company (Novartis) Primary Financial Statement
The following is a sample instance document created using ONLY 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 to express these sample financial
statements.
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 in the
manner 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.
Novartis-2002-11-15.zip