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Disclaimer:

This taxonomy has not been built or reviewed at any time by members of the IASB, nor does the Board endorse it in any way.
Neither the IASC Foundation, the IFRS Taxonomy Working group, the individual employers of the IFRS Taxonomy Working group volunteers, XBRL International, nor any other associated entity accept any responsibility for the accuracy of the elements or element relationships captured in this taxonomy. Any reliance placed upon them in the production of instances, or the ultimate processing, use or consumption of those instances is performed at the taxonomy user’s own risk.
The taxonomy is intended to be used to assist the electronic mediation of financial reporting data prepared according to IFRS. The IFRS-GP Taxonomy defines the XBRL standard for IFRS-GP elements, but in no way defines IFRS or adds to it. It does not define how financial statements are presented, viewed or formatted, or what must be disclosed in IFRS financial statements.
The materials contained herein are provided for general information purposes only and do not constitute accounting or other professional advice. An XBRL taxonomy, including the IFRS-GP taxonomy, is not intended to be used as a chart of accounts. Nor is it to be used as a GAAP-converter or GAAP-comparison tool. This release of the IFRS-GP taxonomy is as an exposure draft, for comment principally by XBRL International consortium members. As a result of comments received during the exposure period and by virtue of the fact that the taxonomy is developed using a technology that is still evolving – the taxonomy is expected to change in the future.