La Fundación IFRS publica Taxonomía IFRS 2011
La Fundación IFRS ha publicado el 25 de marzo último la Taxonomía IFRS 2011, la cual consiste en una traducción de las IFRS (Normas Internacionales de Información Financiera, por sus siglas en inglés) en XBRL (extensible Business Reporting Language). Según lo indicado en el portal, la taxonomía 2011 es compatible con las IFRS publicadas por el IASB y que están vigentes desde el 1 de enero de 2011.
Conforme al proceso previsto por la Fundación IFRS para sus actividades XBRL, la Taxonomía IFRS 2011 ha pasado por una revisión a cargo del Equipo de Revisión de Calidad XBRL, el cual es un Consejo Asesor Externo que apoya a la Fundación IFRS en esta taxonomía, y también por una revisión pública que se terminó el 18 de marzo de 2011.
Pueden encontrar mayor información en el portal Web de la Fundación:
http://www.ifrs.org/News/XBRL/Final+2011+taxonomy.htm
IFRS Foundation publishes IFRS Taxonomy 2011
25 March 2011
The IFRS Foundation has today published the IFRS Taxonomy 2011. The IFRS Taxonomy is a translation of IFRSs (International Financial Reporting Standards) into XBRL (eXtensible Business Reporting Language). The 2011 taxonomy is consistent with IFRSs as issued by the IASB at 1 January 2011, and it contains XBRL tags for all IFRS disclosure requirements.
XBRL taxonomies are available for most of the major national financial reporting standards around the world, and the IFRS Taxonomy is intended for use by entities reporting in IFRS. By providing the IFRS Taxonomy, the IFRS Foundation seeks to address the demand for an electronic standard to transmit IFRS financial information.
The architectural framework of the 2011 taxonomy is consistent with the architecture established for the 2010 taxonomy, while the financial reporting content scope of the 2011 taxonomy has been expanded to include IFRS application and implementation guidance and illustrative examples. The 2011 taxonomy also consolidates all IFRS Taxonomy interim releases that were published in 2010.
In accordance with the IFRS Foundation’s due process for its XBRL activities, the IFRS Taxonomy 2011 has undergone a comprehensive review by the XBRL Quality Review Team—an external advisory committee that supports the IFRS Foundation by reviewing taxonomy drafts—and also by a public review that ended on 18 March 2011.
The IFRS Foundation has published the 2011 taxonomy with a project summary and feedback statement and a range of accompanying support materials that have been specifically developed to aid understanding and use of the taxonomy
