XBRL FRC 2019 Taxonomies suite

Posted on October 5, 2018 by Editor

The UK’s Financial Reporting Council (FRC) has amended its XBRL accounting taxonomies to reflect changes introduced in the UK GAAP triennial review and three new IFRS documents.

UK IFRS reporters to HMRC and Companies House will need to use this collection to file their annual accounts. UK GAAP reporters applying the Triennial Review Amendments can also elect to use this set of taxonomies to have access to the most up to date versions of the FRC Taxonomies and to comply with HMRC requirement to fully tag. HMRC, Companies House and the Irish Revenue Commissioners are expected to adopt the 2019 taxonomies in due course.

Micro and small reporters should tag using only those parts of the FRS102 taxonomy which are relevant. FRS 101 Reduced Disclosure Framework reporters using the IFRS formats should tag using the existing IFRS taxonomy.

More over at the FRC’s taxonomy webpage.

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