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Examples of Taxonomy C ontent and Tagging

Examples of Taxonomy C ontent and Tagging. James Johns. Agenda. General taxonomy structure Comparison of IFRS and FRS 101 & 102 Guidance Related parties Financial instruments Industry content. General Taxonomy Structure. General Taxonomy Structure (continued).

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Examples of Taxonomy C ontent and Tagging

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  1. Examples of Taxonomy Content and Tagging James Johns

  2. Agenda • General taxonomy structure • Comparison of IFRS and FRS 101 & 102 • Guidance • Related parties • Financial instruments • Industry content

  3. General Taxonomy Structure

  4. General Taxonomy Structure (continued)

  5. Comparison of IFRS and 101 & 102 Full IFRS – Balance sheet

  6. Comparison (continued) FRS 101 – Balance sheet

  7. Comparison (continued) Standard label – Full IFRS Verbose label – FRS 101/102

  8. Comparison (continued) Note structure Full IFRS FRS 101/102

  9. Comparison (continued) Investments – Full IFRS

  10. Comparison (continued) Investments – FRS 101/102

  11. Comparison (continued)

  12. Guidance Guidance tags and cross references

  13. Guidance (continued) Documentation labels

  14. Related parties General structure

  15. Related parties (continued) Relationship between entity and parents

  16. Related parties (continued) Countries – fixed type

  17. Related parties (continued) Transactions with related parties – line items

  18. Related parties (continued) Transactions with related parties – dimensions

  19. Related parties (continued) Transactions with related parties – dimension detail

  20. Related parties (continued) Transactions with directors – line items

  21. Related parties (continued) Transactions with directors – dimensions

  22. Related parties (continued) Transactions with directors – dimension detail

  23. Related parties (continued) Transactions with directors – grouping

  24. Financial instruments 2009 IFRS taxonomy – line items

  25. Financial instruments (continued) 2014 IFRS taxonomy – line items and dimensions

  26. Financial instruments (continued) Basic vs. Full hypercube - Basic

  27. Financial instruments (continued) Basic vs. Full hypercube - Full

  28. Financial instruments (continued) Derivatives

  29. Industry content • Banking and financial institutions • Investment funds • Extractive industries

  30. Industry content (continued) Banking

  31. Industry content (continued) Banking – primary statements

  32. Industry content (continued) Banking – notes and analysis

  33. Industry content (continued) Mining – dimensions

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