Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Enterprises, 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:

Working Draft (Last Call), issued in accordance with XBRL International Processes REC 2002-04-20.

Issued:

2002-09-15 (15 September, 2002)

Name:

Primary Financial Statements (PFS), Financial Reporting for Commercial and Industrial Enterprises, 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 enterprises, parent enterprise financial statements, and nonconsolidated enterprises.

Namespace identifier:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15

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 IASCF Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy which has additional financial concepts commonly found in the notes to the financial statements, management commentary, accounting policies, and auditor’s report.

Physical Location of Taxonomy Components:

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15.xsd (Schema)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-references.xml (References linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-labels.xml (Labels linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-presentation.xml (Presentation linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-calculation.xml (Calculation linkbase)

http://www.xbrl.org/taxonomy/int/iascf/ci/pfs/2002-09-15/iascf-ci-pfs-2002-09-15-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
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