Samples
The following financial statements are presented as non-normative examples of using the IASCF-EDAP taxonomy and 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 the IASCF-EDAP
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-EDAP taxonomy.
The following is a sample instance document created using the IASCF-EDAP taxonomy
and an extension taxonomy in order to make modifications to the IASCF-EDAP
taxonomy. The modifications were made to rearrange the taxonomy as 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.