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International Financial Reporting Standards,
General Purpose Financial Reporting for Profit-Oriented Entities, Incorporating Additional Requirements for Banks and Similar Financial Institutions (IFRS-GP)
2005-05-15

Summary Information
This is the home page of the IFRS-GP Taxonomy. Below is summary information for this taxonomy:
The taxonomy status is Final. It will remain unchanged for 2005.


Terms of Use

By downloading the IFRS-GP taxonomy and/or its supporting documentation you agree to abide by the
IASC Foundation's Terms of Use and XBRL IP Policy.



Name: International Financial Reporting Standards General Purpose Financial Reporting for Profit-Oriented Entities, Incorporating Additional Requirements for Banks and Similar Financial Institutions (IFRS-GP).
Status: Final. Issued in accordance with IASC Foundation Internal Taxonomy Process. This taxonomy is "Acknowledged" under the XBRL International Taxonomy Recognition Process (2004-11-19).
Release type: This taxonomy is "Acknowledged" under the XBRL International Taxonomy Recognition Process (2004-11-19).
Date issued: 2005-05-15 (15 May, 2005)
XBRL version: XBRL Specification 2.1 dated 2003-12-31 (Recommendation)
Issued by: International Accounting Standards Committee Foundation (IASC Foundation)
Acknowledgments: View Taxonomy Developers and Contributers
Description: This Taxonomy is intended to allow Profit-Oriented entities to prepare XBRL-based interim and annual financial statements according to IFRS. This includes, but is not limited to, consolidated publicly listed entities, parent entity financial statements, and non-consolidated entities.
Identifier: http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15
Recommended namespace prefix: ifrs-gp
Relation to Other XBRL DTS's: This taxonomy is compliant with the Financial Reporting Taxonomies Architecture 1.0 (FRTA 2005-04-25).
Incompatible taxonomies:
None
Taxonomy Overview Diagram: To see the overview diagram of the taxonomy file architecture Click Here.
Physical Location of DTS Package:
All files for local use:
All files
  ZIP file containing all official taxonomy files (ifrs-gp-2005-05-15.zip)
Basic Layer
(Schema)
http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-2005-05-15.xsd
(Reference linkbase)
http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-ref-2005-05-15.xml
(Label linkbase)
http://xbrl.iasb.org/int/fr/ifrs/gp/2005-05-15/ifrs-gp-lab-2005-05-15.xml
Linkbase Layer


Click on the link below to see all presentation and calculation linkbase files and printouts for those files. The general purpose section is applicable to all types of enterprises. The financial institutions section is for financial institutions only.

Click here to see presentation and calculation linkbase files
Description Type Linkbase File Printout
 
General Purpose
Balance Sheet, Classified Presentation ifrs-gp-pre-bs-classified-2005-05-15.xml ifrs-gp-pre-bs-classified-2005-05-15.pdf
Calculation ifrs-gp-cal-bs-classified-2005-05-15.xml ifrs-gp-cal-bs-classified-2005-05-15.pdf
Balance Sheet, Order of Liquidity Presentation ifrs-gp-pre-bs-liquidity-2005-05-15.xml ifrs-gp-pre-bs-liquidity-2005-05-15.pdf
Calculation ifrs-gp-cal-bs-liquidity-2005-05-15.xml ifrs-gp-cal-bs-liquidity-2005-05-15.pdf
Balance Sheet, Net Assets Presentation ifrs-gp-pre-bs-netAssets-2005-05-15.xml ifrs-gp-pre-bs-netAssets-2005-05-15.pdf
Calculation ifrs-gp-cal-bs-netAssets-2005-05-15.xml ifrs-gp-cal-bs-netAssets-2005-05-15.pdf
Income Statement, by Function Presentation ifrs-gp-pre-is-byFunction-2005-05-15.xml ifrs-gp-pre-is-byFunction-2005-05-15.pdf
Calculation ifrs-gp-cal-is-byFunction-2005-05-15.xml ifrs-gp-cal-is-byFunction-2005-05-15.pdf
Income Statement, by Nature Presentation ifrs-gp-pre-is-byNature-2005-05-15.xml ifrs-gp-pre-is-byNature-2005-05-15.pdf
Calculation ifrs-gp-cal-is-byNature-2005-05-15.xml ifrs-gp-cal-is-byNature-2005-05-15.pdf
Cash Flow, Direct Method Presentation ifrs-gp-pre-cf-direct-2005-05-15.xml ifrs-gp-pre-cf-direct-2005-05-15.pdf
Calculation ifrs-gp-cal-cf-direct-2005-05-15.xml ifrs-gp-cal-cf-direct-2005-05-15.pdf
Cash Flow, Indirect Method Presentation ifrs-gp-pre-cf-indirect-2005-05-15.xml ifrs-gp-pre-cf-indirect-2005-05-15.pdf
Calculation ifrs-gp-cal-cf-indirect-2005-05-15.xml ifrs-gp-cal-cf-indirect-2005-05-15.pdf
Statement of Changes in Equity, General Purpose Presentation ifrs-gp-pre-sce-2005-05-15.xml ifrs-gp-pre-sce-2005-05-15.pdf
Calculation ifrs-gp-cal-sce-2005-05-15.xml ifrs-gp-cal-sce-2005-05-15.pdf
Accounting Policies, General Purpose Presentation ifrs-gp-pre-policies-2005-05-15.xml ifrs-gp-pre-policies-2005-05-15.pdf
Calculation ifrs-gp-cal-policies-2005-05-15.xml ifrs-gp-cal-policies-2005-05-15.pdf
Disclosures, General Purpose Presentation ifrs-gp-pre-disclosures-2005-05-15.xml ifrs-gp-pre-disclosures-2005-05-15.pdf
Calculation ifrs-gp-cal-disclosures-2005-05-15.xml ifrs-gp-cal-disclosures-2005-05-15.pdf
Disclosures, First Time Adoption of IFRS Presentation ifrs-gp-pre-firstTime-2005-05-15.xml ifrs-gp-pre-firstTime-2005-05-15.pdf
Calculation ifrs-gp-cal-firstTime-2005-05-15.xml ifrs-gp-cal-firstTime-2005-05-15.pdf
Classes, General Purpose Presentation ifrs-gp-pre-classes-2005-05-15.xml ifrs-gp-pre-classes-2005-05-15.pdf
Calculation ifrs-gp-cal-classes-2005-05-15.xml ifrs-gp-cal-classes-2005-05-15.pdf
Other, General Purpose Presentation ifrs-gp-pre-other-2005-05-15.xml ifrs-gp-pre-other-2005-05-15.pdf
Calculation ifrs-gp-cal-other-2005-05-15.xml ifrs-gp-cal-other-2005-05-15.pdf
Code Lists, General Purpose Presentation ifrs-gp-pre-codes-2005-05-15.xml ifrs-gp-pre-codes-2005-05-15.pdf
 
Financial Institutions
Balance Sheet, Portfolio Basis Presentation ifrs-gp-fi-pre-bs-portfolio-2005-05-15.xml ifrs-gp-fi-pre-bs-portfolio-2005-05-15.pdf
Calculation ifrs-gp-fi-cal-bs-portfolio-2005-05-15.xml ifrs-gp-fi-cal-bs-portfolio-2005-05-15.pdf
Income Statement, Financial Institutions Presentation ifrs-gp-fi-pre-is-2005-05-15.xml ifrs-gp-fi-pre-is-2005-05-15.pdf
Calculation ifrs-gp-fi-cal-is-2005-05-15.xml ifrs-gp-fi-cal-is-2005-05-15.pdf
Cash Flow, Direct Method, Financial Institutions Presentation ifrs-gp-fi-pre-cf-direct-2005-05-15.xml ifrs-gp-fi-pre-cf-direct-2005-05-15.pdf
Calculation ifrs-gp-fi-cal-cf-direct-2005-05-15.xml ifrs-gp-fi-cal-cf-direct-2005-05-15.pdf
Cash Flow, Indirect Method, Financial Institutions Presentation ifrs-gp-fi-pre-cf-indirect-2005-05-15.xml ifrs-gp-fi-pre-cf-indirect-2005-05-15.pdf
Calculation ifrs-gp-fi-cal-cf-indirect-2005-05-15.xml ifrs-gp-fi-cal-cf-indirect-2005-05-15.pdf
Accounting Policies, Financial Institutions Presentation ifrs-gp-fi-pre-policies-2005-05-15.xml ifrs-gp-fi-pre-policies-2005-05-15.pdf
Disclosures, Financial Institutions Presentation ifrs-gp-fi-pre-disclosures-2005-05-15.xml ifrs-gp-fi-pre-disclosures-2005-05-15.pdf
Calculation ifrs-gp-fi-cal-disclosures-2005-05-15.xml ifrs-gp-fi-cal-disclosures-2005-05-15.pdf
Classes, Financial Institutions Presentation ifrs-gp-fi-pre-classes-2005-05-15.xml ifrs-gp-fi-pre-classes-2005-05-15.pdf
Calculation ifrs-gp-fi-cal-classes-2005-05-15.xml ifrs-gp-fi-cal-classes-2005-05-15.pdf
Explanatory Notes: ifrs-gp-2005-05-15.pdf
Printout of DTS Elements: Element List (PDF), Element List (Excel)
All Taxonomy Printouts: ifrs-gp-2005-05-15-printouts.zip
Errors and Clarifications:
There are no errors at this time.
Extras: To view additional documents, enhancements, links etc. Click Here.



Draft IFRS-GP Label Linkbase Translations:

Status: These taxonomy translations are created by volunteers external to the IASC Foundation. They have not been reviewed by the IASC Foundation for accuracy.

The official working language of the IASC Foundation and the IASB is English. However, they realise that it is crucial that taxonomy users and instance preparers, and all other interested groups in non-English speaking countries should have access to the IFRS-GP taxonomies in their native language.


Language Description
Spanish Final Version of label linkbase is available for use. Click Here to access the translation.
German Draft available for public comment. Click Here to access the translation.
Italian Draft available for public comment. Click Here to access the translation.
Portuguese Draft available for public comment. Click Here to access the translation.
Japanese Draft available for public comment. Click Here to access the translation of Primary Financial Statements. Full Translation has been completed. IASC Foundation XBRL Team are currently undertaking a consistency check before the release.
Dutch Translation completed. Awaiting completion of contracts.
French Final available for public comment. Click Here to access the translation.
Polish Translation in progress.

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