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The IFRS Taxonomy 2017 reflects the IFRSStandards as issued by the International Accounting Standards Board at 1 January 2017, including Standards published but not yet effective at that date. It is available for both the full IFRS Standards and the IFRS for SMEs.
The IFRS Taxonomy 2017 incorporates the IFRS Taxonomy Update 1 and IFRS Taxonomy 2 published since the annual IFRS Taxonomy 2016. These Updates related to the Disclosure Initiative (Amendments to IAS 7) and Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts (Amendments to IFRS 4) respectively. The IFRS Taxonomy 2017 also includes the final changes resulting from the Proposed Taxonomy Update 3-Common Practice (agriculture, leisure, franchises, retail and financial institutions)modified in the light of comments received on that document.
The IFRS Taxonomy Team held a webinar session on Tuesday 28 March 2017 to answer questions about the IFRS Taxonomy 2017 featuring IASB member, Gary Kabureck.
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