The 2017 IFRS Taxonomy is now accepted and supported by the U. S. SEC. See below for viewer options.
XBRL US has produced webinars featuring representatives from the SEC and IASB addressing implications for FPIs and others in using the taxonomy. Below is the playlist of replays for these events, with the most-recent appearing first.
Below are some helpful resources from the SEC and the IASB regarding the IFRS Taxonomy:
Contacts & Updates
- The Office of Chief Counsel in the Division of Corporation Finance is available by online form (https://www.sec.gov/forms/corp_fin_interpretive), phone (202) 551-3500) and regular mail (Division of Corporation Finance, Office of Chief Counsel, Securities and Exchange Commission, 100 F Street, N.E., Washington, D.C. 20549)
- Contact the Office of Structured Disclosure: https://www.sec.gov/structureddata/contactus.html
- To get news from the Office of Structured Disclosure https://www.sec.gov/structureddata/news
Regulations & Interpretations
- March 1, 2017 Notice (https://www.sec.gov/rules/other/2017/33-10320.pdf) describes voluntary and mandatory XBRL filing dates.
- The 2009 Interactive Data rule https://www.sec.gov/rules/final/2009/33-9002.pdf describes the filings that may be required to include XBRL, and the sections of the filings that are required to be tagged.
- Guidance from the Division of Corporation Finance on interactive data: https://www.sec.gov/divisions/corpfin/guidance/interactivedatainterp.htm
- Inline XBRL Filing of Tagged Data proposing release – https://www.sec.gov/rules/proposed/2017/33-10323.pdf
- Order Granting Limited and Conditional Exemption Under Section 36(a) of the Securities Exchange Act of 1934 from Compliance with Interactive Data File Exhibit Requirement in Forms 6-K, 8-K, 10-Q, 10-K, 20-F and 40-F to Facilitate Inline Filing of Tagged Financial Data – https://www.sec.gov/rules/exorders/2016/34-78041.pdf
- IFRS Taxonomy Frequently Asked Questions – https://www.sec.gov/structureddata/ifrs_taxonomy
- Office of Structured Disclosure Staff Observations, Guidance, and Trends https://www.sec.gov/structureddata/osdstaffobsandguide
- Office of Structured Disclosure Home page: XBRL.SEC.gov
Taxonomies & Data
- Taxonomies: https://www.sec.gov/page/dera_taxonomies
- Standard taxonomies pages (html version): https://www.sec.gov/info/edgar/edgartaxonomies.shtml
- EDGAR Filer Manual https://www.sec.gov/info/edgar/edmanuals.htm
- EDGAR technical specification webpage: https://www.sec.gov/info/edgar/tech-specs
- Release notes for SEC –maintained taxonomies: https://xbrl.us/home/filers/sec-reporting/taxonomies/
- Structured Disclosure data feeds: https://www.sec.gov/structureddata/rss-feeds-submitted-filings
- Financial Statement Data Sets: https://www.sec.gov/dera/data/financial-statement-data-sets.html
Contacts & Updates
- The email address for the IASB team is email@example.com
- All IFRS taxonomies: http://www.ifrs.org/issued-standards/ifrs-taxonomy/
- IFRS Taxonomy Viewer: http://eifrs.ifrs.org/eifrs/TableOfContents?taxonomy (requires a free login which can also receive email alerts)
- The 2016 IFRS Taxonomy: http://go.ifrs.org/IFRST2016
- The IFRS Taxonomy 2017: http://www.ifrs.org/issued-standards/ifrs-taxonomy/ifrs-taxonomy-2017/ || http://go.ifrs.org/IFRST2017