The IFRS Foundation has published two IFRS
Taxonomy 2011 interim releases.
The IFRS 12 Disclosure of Interests in
Other Entities and IFRS 13 Fair Value Measurement
were issued by the International Accounting Standards Board (IASB)
in May.
The IFRS Taxonomy 2011 is a translation of
IFRSs issued on 1 January into eXtensible Business Reporting
Language (XBRL).
IFRS Taxonomy interim releases contain
supplementary concepts that reflect new IFRSs and improvements to
IFRSs submitted by the IASB. This allows firms to report
electronically using the latest IFRS without creating their own
taxonomy concepts.
All IFRS Taxonomy 2011 interim releases will
be incorporated into the IFRS Taxonomy 2012 due to be published at
the start of 2012.
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