Session 7: XBRL et les IFRS
Track Chair: Olivier Servais
Since their first publication in 2001 by the International Accounting Standards Board (IASB), the International Financial Reporting Standards (IFRS) have been adopted in over 100 countries. Since 2002 the IASC Foundation, the oversight body of the IASB, has released the IFRS Taxonomy, what is effectively the XBRL version of the IFRSs. Like the IFRSs the IFRS Taxonomy is being increasingly adopted around the world for the filing of financial statements. This growing adoption of both the IFRSs and the IFRS Taxonomy places the IASC Foundation at the heart of the continued adoption, development and evolution of XBRL.
Who should attend this track?
- Companies (preparers and issuers) already filing in IFRS and/or ready for IFRS conversion
- Accountants and auditors
- Regulators and supervisors who already adopt IFRS and are in the migration phase
- Users (analysts and investors)
For participants, this track session will:
- Outline the IFRS Taxonomy – its purpose, its development and its future.
- Examine in detail how the IFRS Taxonomy can support all participants of the financial information supply chain, at each stage – issuers and preparers; regulators, supervisors and the stock exchange; and also users (analysts, investors and data providers).
- Provide real practical case studies.
