IFRS發(fā)布IFRS2011年分類草案

　　The IFRS Foundation published for public comment an exposure draft of the IFRS Taxonomy 2011 on 18 January 2011.The proposed taxonomy is consistent with IFRSs(International Financial Reporting Standards),including IASs(International Accounting Standards)and the IFRS for SMEs(Small and Medium-sized Entities).

　　The IFRS Taxonomy 2011 is a translation of IFRSs as issued at 1 January 2011 into XBRL(eXtensible Business Reporting Language).XBRL is rapidly becoming the format of choice for the electronic filing of financial information—particularly within jurisdictions reporting under IFRSs—because it facilitates simpler and faster filing and comparison of IFRS financial data by companies,regulators,investors,analysts and other users of financial information.

　　From an architectural framework perspective,the 2011 taxonomy is consistent with the architecture established for the 2010 taxonomy as part of the Interoperable Taxonomy Architecture project,which will support existing users of the taxonomy and also software developers.In terms of financial reporting content,the scope of the 2011 taxonomy has been expanded to include IFRS application and implementation guidance and IFRS illustrative examples that are commonly used by entities.This is intended to reflect IFRSs more comprehensively,thereby supporting preparers of IFRS financial statements in XBRL format.

　　The 2011 taxonomy also consolidates all IFRS Taxonomy interim releases that were published in 2010 for the use of early adopters wishing to report new IFRSs and improvements to IFRSs issued by the IASB(after the release of the 2010 taxonomy on 30 Aprl 2010)in XBRL format.

　　An interactive webcast on the proposed 2011 taxonomy will be held at 9.00am(UK time)on Thursday,27 January,and repeated at 3.00pm(UK time)on the same day.

　　The exposure draft IFRS Taxonomy 2011 is open for comment until 18 March 2011.IFRSs issued by the IASB from 1 January 2011 will be published as interim releases for the 2011 taxonomy following the publication of the final taxonomy at the end of March 2011.