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IFRS Foundation updates guide on the IFRS digital taxonomies architecture

来源
IFRS Foundation
发布日期
2026-06-22
类型
动态

以下为 IFRS 基金会新闻的开头摘要(英文原文)。全文请见 IFRS 官网。

The IFRS Foundation has updated its guide on the IFRS digital taxonomies architecture.

The IFRS digital taxonomies translate IFRS Accounting Standards and IFRS Sustainability Disclosure Standards into a structured, machine-readable format using eXtensible Business Reporting Language (XBRL).

This guide describes the technical architecture of the IFRS digital taxonomies and how that architecture supports implementation, extension and use in digital financial reporting. It forms part of a broader set of materials supporting the understanding and use of IFRS digital taxonomies.

Using the IFRS digital taxonomies—The Taxonomy architecture

IFRS Foundation updates guide on the IFRS digital taxonomies architecture · 天问