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IFRS to consult on taxonomy standards
2011/5/28

The IFRS Foundation is consulting on proposals for enhancements to the IFRS Taxonomy which will provide additional elements covering common reporting practice across the world and across industries.
The exposure draft of the IFRS Taxonomy 2011 interim release: common-practice concepts contains supplementary tags for the IFRS Taxonomy that reflect disclosures commonly reported by entities in their IFRS financial statements.
These supplementary tags are intended to enhance the comparability of financial information, and are consistent with IFRSs and with XBRL.
The IFRS Foundation says once these initial common-practice tags are finalised, entities will be able to apply them to line items in their primary financial statements and to notes and accounting policies within these financial statements with fewer entity-specific tags.
It says that reducing the need for entity and jurisdiction-specific tags will reduce divergence in reporting practice, and so enhance the comparability of IFRS financial information.
This is the first stage in the IFRS Foundation’s plans to enhance the usability of the IFRS Taxonomy, and will be followed by detailed analysis of disclosures within notes to financial statements to identify common reporting practice in these note disclosures.

The exposure draft is open for comment until 2 August 2011. Following feedback, a final version will be published and the supplementary tags will be consolidated into the IFRS Taxonomy 2012.
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