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Draft IFRS Taxonomy

Draft IFRS Taxonomy

 

Draft IFRS Taxonomy

Foreign private issuers that prepare their financial statements in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board are not required to submit to the Commission Interactive Data Files, as defined in Rule 11 of Regulation S-T, until the Commission specifies on its website a taxonomy for use by such foreign private issuers in preparing their Interactive Data Files. See The Center for Audit Quality, SEC No-Action Letter (Apr. 8, 2011) at http://www.sec.gov/divisions/corpfin/cf-noaction/2011/caq040811.htm.

The Commission staff is continuing to review taxonomies for use by foreign private issuers. The IFRS Foundation periodically publishes versions of the IFRS Taxonomy for public comment. The Commission staff encourages filers, investors, analysts, software service providers and other interested parties to participate in this public review to assist the IFRS Foundation in continuing to develop the IFRS Taxonomy. Information regarding the IFRS Taxonomy and links to versions of the taxonomy are available at http://www.ifrs.org/XBRL/Pages/XBRL.aspx. Comments on versions of the taxonomy should be submitted directly to the IFRS Foundation.

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Modified: March 26, 2016