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Examples of Taxonomy C ontent 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). - PowerPoint PPT Presentation
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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 & 102Full 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 FRS 101/102
Comparison (continued)
Investments – Full IFRS
Comparison (continued)
Investments – FRS 101/102
Comparison (continued)
GuidanceGuidance tags and cross references
Guidance (continued)
Documentation labels
Related partiesGeneral 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 instruments2009 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
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