Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Entities, International Accounting Standards (IAS) Taxonomy (Recommendation) |
Summary Information
This is the home page of the PFS Taxonomy. Below is summary information for this taxonomy:
Status:
Recommendation, issued in accordance with XBRL International Processes REC 2002-04-20.
Issued:
2002-11-15 (15 November, 2002)
Issued by:
International Accounting Standards Committee Foundation, XBRL International
Name:
Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Entities, International Accounting Standards (IAS)
Description:
This taxonomy is intended to allow traded entities to prepare XBRL-based interim and annual financial statements according to IAS. This includes consolidated publicly listed entities, parent entity financial statements, and nonconsolidated enterprises.
Namespace identifier:
http://www.xbrl.org/taxonomy/int/ias/ci/pfs/2002-11-15
Recommended namespace prefix:
iascf-pfs
Version of XBRL Specification Used:
XBRL Specification 2.0 dated 2001-12-14
Relation to Other XBRL Taxonomies:
This taxonomy does not reference any other XBRL taxonomies. This taxonomy is intended to be referenced by the IAS Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy which has additional financial concepts commonly found in the notes to the financial statements, management commentary, and accounting policies.
Physical Location of Taxonomy Package:
http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15.xsd (Schema linked only to references linkbase)
http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15-WINDOW.xsd (Schema linked to all linkbases, "Window Taxonomy")
http://www.xbrl.org/taxonomy/int/ias/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15-references.xml (References linkbase)
http://www.xbrl.org/taxonomy/int/ias/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15-labels.xml (Labels linkbase)
http://www.xbrl.org/taxonomy/int/ias/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15-presentation.xml (Presentation linkbase)
http://www.xbrl.org/taxonomy/int/ias/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15-calculation.xml (Calculation linkbase)
http://www.xbrl.org/taxonomy/int/ias/ci/pfs/2002-11-15/ias-ci-pfs-2002-11-15-definition.xml (Definition linkbase)
Explanatory Notes: HTML, PDF, Word Printout of Taxonomy Elements: PDF, Excel, Excel Tree View All files: ZIP Sample: Sample Instance Documents Errors: Errors.htm Non Normative Version: ias-ci-pfs-NonNormative.zip (A non-normative version of the taxonomy which will load into most taxonomy builders)
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