IFRS taxonomy element referenceIFRS taxonomy element reference

IFRS taxonomy element reference

Each IFRS taxonomy element contains at least one cross-reference to an AASB Standard (that incorporates IFRS 17 Standards as issued and amended by the International Accounting Standards Board (IASB)) and has a reference type that can be used to identify the source of that element. The IFRS Taxonomy uses the following element reference types:

(a) disclosure — an element of this type depicts a presentation or disclosure requirement of an IFRS/AASB Standard;
(b) example — an element of this type represents an example provided in an IFRS / AASB Standard or its accompanying materials; and
(c) common practice — an element of this type reflects common reporting practice within IFRS/AASB financial statements they not specifically mentioned in IFRS / AASB Standards or their accompanying materials, but are consistent with IFRS / AASB Standards. They have been found to be frequently disclosed across a range of companies and accounting jurisdictions.

Country / region list

The appropriate information is to be reported by country / region of risk, as specified in the Reporting Standard. This is reported according to where the items of income / expense are on risk, assets are invested, and liabilities are located. Countries / regions of risk are:

Australia
New Zealand
USA
UK
Japan
South East Asia (excluding Japan)
Continental Europe
Other

Specific instructions