Examples of Taxonomy Content and Tagging James Johns
- Slides: 33
Examples of Taxonomy Content and Tagging James Johns
Agenda • • • General taxonomy structure Comparison of IFRS and FRS 101 & 102 Guidance Related parties Financial instruments Industry content
General Taxonomy Structure
General Taxonomy Structure (continued)
Comparison of IFRS and 101 & 102 Full IFRS – Balance sheet
Comparison (continued) FRS 101 – Balance sheet
Comparison (continued) Standard label – Full IFRS Verbose label – FRS 101/102
Comparison (continued) Note structure Full IFRS 101/102
Comparison (continued) Investments – Full IFRS
Comparison (continued) Investments – FRS 101/102
Comparison (continued)
Guidance tags and cross references
Guidance (continued) Documentation labels
Related parties General structure
Related parties (continued) Relationship between entity and parents
Related parties (continued) Countries – fixed type
Related parties (continued) Transactions with related parties – line items
Related parties (continued) Transactions with related parties – dimensions
Related parties (continued) Transactions with related parties – dimension detail
Related parties (continued) Transactions with directors – line items
Related parties (continued) Transactions with directors – dimensions
Related parties (continued) Transactions with directors – dimension detail
Related parties (continued) Transactions with directors – grouping
Financial instruments 2009 IFRS taxonomy – line items
Financial instruments (continued) 2014 IFRS taxonomy – line items and dimensions
Financial instruments (continued) Basic vs. Full hypercube - Basic
Financial instruments (continued) Basic vs. Full hypercube - Full
Financial instruments (continued) Derivatives
Industry content • Banking and financial institutions • Investment funds • Extractive industries
Industry content (continued) Banking
Industry content (continued) Banking – primary statements
Industry content (continued) Banking – notes and analysis
Industry content (continued) Mining – dimensions