The annual IFRS Accounting Taxonomy 2022 Final

Description:

The IFRS Accounting Taxonomy 2022 reflects the presentation and disclosure requirements of the IFRS Accounting Standards as issued by the International Accounting Standards Board (Board) at 1 January 2022, the IFRS for SMEs Standard as issued by the Board in December 2015 and Practice Statement 1 Management Commentary as issued by the Board in December 2010. The IFRS Accounting Taxonomy also includes elements that reflect common reporting practice by entities that apply IFRS Accounting Standards (common practice). The IFRS Accounting Taxonomy 2022 includes amendments made to the IFRS Taxonomy 2021 resulting from: Disclosure of Accounting Policies (Amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements), issued by the Board in February 2021; Definition of Accounting Estimates (Amendments to IAS 8 Accounting Policies, Changes to Accounting Estimates and Errors), issued in February 2021; Initial Application of IFRS 17 and IFRS 9―Comparative Information, which amended IFRS 17, issued in December 2021. The IFRS Accounting Taxonomy 2022 also includes changes to the IFRS Accounting Taxonomy’s technology. Those changes are necessary, or beneficial, to reflect developments in standards and practices, and in the usage of the IFRS Accounting Taxonomy or comparable taxonomies in various regulatory environments.

Entry points:

Full IFRS Entry Point including documentation labels.

This is the Entry Point for viewing the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting. Documentation labels are included.

Management Commentary Entry Point including documentation labels.

This is the Entry Point for viewing the IFRS Accounting Taxonomy for the IFRS Practice Statement Management Commentary reporting. Documentation labels are included.

Full IFRS and Management Commentary Entry Point including documentation labels.

This is the Entry Point for viewing the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting with the IFRS Practice Statement Management Commentary reporting. Documentation labels are included.

IFRS for SMEs Entry Point including documentation labels.

This is the Entry Point for viewing the IFRS Accounting Taxonomy for IFRS for SMEs Standard reporting. Documentation labels are included.

Combined Entry Point including documentation labels.

This is the Entry Point for viewing the IFRS Accounting Taxonomy for full IFRS Accounting Standards, IFRS for SMEs Standard and the IFRS Practice Statement Management Commentary reporting. Documentation labels are included.

Basic Entry Point including documentation labels.

This is the Entry Point for viewing the IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting. Documentation labels are included, but generic links are excluded.

Deprecated Entry Point including documentation labels.

This is the Entry Point for viewing the deprecated IFRS Accounting Taxonomy elements for IFRS Accounting Standards reporting. Documentation labels are included.

Full IFRS Essential Entry Point including documentation labels.

This Entry Point is provided as a base from which regulators or preparers can build extensions to IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting. Documentation labels are included.

Management Commentary Essential Entry Point including documentation labels.

This Entry Point is provided as a base from which regulators or preparers can build extensions to IFRS Accounting Taxonomy for the IFRS Practice Statement Management Commentary reporting. Documentation labels are included.

Full IFRS and Management Commentary Essential Entry Point including documentation labels.

This Entry Point is provided as a base from which regulators or preparers can build extensions to IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting with the IFRS Practice Statement Management Commentary reporting. Documentation labels are included.

IFRS for SMEs Essential Entry Point including documentation labels.

This Entry Point is provided as a base from which regulators or preparers can build extensions to IFRS Accounting Taxonomy for IFRS for SMEs Standard reporting. Documentation labels are included.

Combined Essential Entry Point including documentation labels.

This Entry Point is provided as a base from which regulators or preparers can build extensions to IFRS Accounting Taxonomy for full IFRS Accounting Standards, IFRS for SMEs Standard and the IFRS Practice Statement Management Commentary reporting. Documentation labels are included.

Basic Essential Entry Point including documentation labels.

This Entry Point is provided as a base from which regulators or preparers can build extensions to IFRS Accounting Taxonomy for full IFRS Accounting Standards reporting. Documentation labels are included, but generic links are excluded.