Financial Reporting Council
8 May 2014
The Financial Reporting Council has now made available a draft of the new taxonomies for FRS 101, FRS 102 and Full EU adopted IFRS. There will be a consultation period of two months. For more details, see the FRC site.
Financial Reporting Council
2 September 2013
XBRL UK developed a series of taxonomies for use by UK companies, covering UK IFRS and GAAP accounts, and banking and charities extensions. In 2013 these taxonomies were passed to the ownership of the Financial Reporting Council (FRC), who are responsible for corporate reporting and accounting standards in the UK and Ireland. XBRL UK, through its support for XBRL development in the UK and through its representation on the FRC's XBRL Governance and Technical Committees, will continue to be closely involved in the planning and delivery of the national taxonomies.
The FRC is currently developing new taxonomies to cover FRS 100, 101 and 102.
XBRL UK Preparers and Developers Guide
12 February 2013
This document explains the main principles involved in creating financial reports in XBRL in the UK. It is aimed at accountants and others preparing financial reports in XBRL through manual processes and at developers of software for creating reports in XBRL. It will also assist developers of other types of applications which use XBRL data.
The guide explains the use of computer-readable tags to identify accounting and other business data. It describes the XBRL dictionaries or 'taxonomies' which define these tags. Later sections provide additional technical guidance and rules for those developing software to apply such tags. The guide assumes readers will already be familiar with the basic principles underlying XBRL and the content of XBRL Guide for Business Users, which provides an introductory explanation.
The latest version of the guide, dated 12 February 2013, contains some amendments reflecting HMRC's decision to continue its minimum tagging requirement beyond the original planned date of 31 March 2013. No other changes to the content of the document have been made.
XBRL UK Detailed Tagging Information
1 May 2011
This document supplements the UK Preparers and Developers Guide by providing information and guidance on detailed XBRL tagging issues. It explains the use of particular tags and features in the taxonomies which may cause difficulties and answers frequently raised questions on tagging. It also includes additional information for developers on some technical features of the UK taxonomies.