The International Accounting Standards Committee Foundation and XBRL International (xbrl.org) have developed a comprehensive eXtensible Business Reporting Language (XBRL) taxonomy that models the primary financial statements that a commercial and industrial entity may use to report under International Accounting Standards (IAS).
At the 6th XBRL International Conference – held in Tokyo 11-15 November, 2002 – the XBRL International Steering Committee (ISC) voted unanimously to issue the IAS Primary Financial Statements (PFS) Taxonomy as an XBRL Recommendation and to issue the IAS Explanatory Disclosures and Accounting Policies (EDAP) Taxonomy as a Public Working Draft. Both the PFS and EDAP taxononomies
