The IFRS Foundation has published the IFRS Taxonomy 2017, which reflects the International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB) at 1 January 2017, including standards published but not yet effective
The IFRS Taxonomy 2017 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 is the XBRL (eXtensible Business Reporting Language) representation of the IFRS standards, including International Accounting Standards (IAS), Interpretations, and IFRS for SMEs.