FRS 101 and FRS 102 and Full EU adopted IFRS Taxonomies
These taxonomies are available from the FRC site.
The taxonomies listed below have been developed by XBRL UK and are available for general use. They are provided under the conditions set out under Legal Notices. Comments and suggestions for improving the taxonomies from all users or prospective users, particularly accountants and accounting software companies, are very welcome. Please send feedback to support@xbrl.org.uk.
The UK IFRS taxonomy covers the regulations under which UK listed companies report their financial statements.
The UK GAAP taxonomy represents the regulations under which the vast majority of UK companies provide their financial statements. It provides a basis to enable such companies to report their accounts in XBRL.
Both taxonomies incorporate the CD or Common Data taxonomy which represents standard information which is typically used in business reporting.
UK GAAP, IFRS, Banking and Charities Taxonomies
Single zip file - released December 31, 2010
Click above for a single zip file containing the UK GAAP, UK-IFRS, Banking and Charities 2009-09-01 taxonomies and their common modules. The UK-IFRS taxonomy includes special sections for mining, oil, gas and investment fund industry sectors. Taxonomy files updated on 31 Dec 2010 with minor additions to HMRC minimum tagging list. For more info, see taxonomy changes file in the release zip.
UK GAAP Taxonomy
Zip released December 31, 2010
The UK GAAP 2009-09-01 taxonomy set is available as a zip file through the above link. The taxonomy is a final version and covers regulations published upto 2009-09-01. It covers the main reporting requirements for ordinary commercial and industrial companies under GAAP in the UK, including the primary financial statements and notes. The release includes information on HMRC's minimum tagging requirements. All constructive feedback on the taxonomy is very welcome. It should be directed to support@xbrl.org.uk. For further information, please see the release note included in the zip file. Taxonomy files updated on 31 Dec 2010 with minor additions to HMRC minimum tagging list. For more info, see taxonomy changes file in the release zip.
UK IFRS Taxonomy
Zip released December 31, 2010
The UK-IFRS 2009-09-01 taxonomy set is available as a zip file through the above link. The taxonomy is a final version and covers regulations published upto 2009-09-01. It covers the main reporting requirements for ordinary commercial and industrial companies under IFRS in the UK, including the primary financial statements and notes. The latest 31 January release also includes data relevant for banking and finance, mining, oil and gas industry sectors. A special banking extension, described below, provides a view of the taxonomy adapted to the requirements of banking and finance organisations, including investment funds. The release also includes some other minor content adjustments to improve usability. Instances created with the original version released on 22 November will remain valid with the new version. A 'changes' folder in the zip file gives details on the adjustments. The release includes information on HMRC's minimum tagging requirements. The taxonomy is an extension to the core taxonomy for IFRS regulations published by the International Accounting Standards Board. The UK extension adapts this to UK filing requirements. All constructive feedback on the taxonomy is very welcome. It should be directed to support@xbrl.org.uk. For further information, please see the release note included in the zip file. Taxonomy files updated on 31 Dec 2010 with minor additions to HMRC minimum tagging list. For more info, see taxonomy changes file in the release zip.
UK IFRS Banking Taxonomy
Zip released December 31, 2010
The UK Banking and Finance 2009-09-01 taxonomy is included in the UK-IFRS taxonomy set and is available as part of the UK-IFRS zip file through the above link. The Banking and Finance taxonomy is an extension to the main UK-IFRS taxonomy, providing a presentation view of the taxonomy tailored to the needs of banking and finance companies. Content required specifically for banking and finance has been added to the main UK-IFRS taxonomy, which is re-released with this expanded content. The Banking and Finance taxonomy includes a section for investment funds. The taxonomy is a final version and reflects feedback from users and implementers. The taxonomy covers regulations published upto 2009-09-01. Comments on the taxonomy are welcome and should be directed to support@xbrl.org.uk. For further information, please see the release note and other files included in the zip file. Taxonomy files updated on 31 Dec 2010 with minor additions to HMRC minimum tagging list. For more info, see taxonomy changes file in the release zip.
UK Charities Taxonomy
Zip released December 31, 2010
The UK Charities 2009-09-01 taxonomy set is available as a zip file through the above link. The taxonomy is a final version and reflects regulations published upto 2009-09-01. It covers the main reporting requirements for charities in the UK, including the primary financial statements and notes. The taxonomy is an extension to the UK GAAP taxonomy, containing additions and amendments reflecting charity reporting requirements, particularly those set out in the Charities 2005 SORP. All constructive feedback on the taxonomy is very welcome. It should be directed to support@xbrl.org.uk. For further information, please see the release note included in the zip file. Taxonomy files updated on 31 Dec 2010 with minor additions to HMRC minimum tagging list. For more info, see taxonomy changes file in the release zip.