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IFRS enhances taxonomy standards
2011/6/5

The International Financial Reporting Standards (IFRS) Foundation has announced plans to update the standards of taxonomy used in XBRL to reflect common reporting practice.
The Foundation will be publishing supplementary ‘common practice’ tags which are designed to allow entities to create IFRS financial statements in XBRL with fewer entity-specific taxonomy tags. It says this approach will make it easier to compare information.
The common practice tags are being developed through the analysis of over 200 financial statements that have been prepared in accordance with IFRS by entities from a broad range of geographical areas and industries, including financial institutions and insurance companies.
These tags will be published over the coming weeks as a draft supplement for public review and consultation.
The IFRS says this is the first step towards making the IFRS taxonomy more widely applicable. The next stage will involve examining financial statement note disclosures in detail to identify common reporting practice, and the Foundation has published a call for listed IFRS filers to participate in a voluntary task force on XBRL detailed tagging. The results of this initiative are expected later this year.

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