Index
Note: Page references in italics refer to Figures; those in bold refer to Tables
abstract attribute
accountability
AccountAbility
AA1000 AccountAbility Principles Standard (AA1000APS) 338,
inclusivity
materiality
responsiveness
AA1000 Assurance Standard (AA1000AS)
AA1000 Stakeholder Engagement Standard (AA1000SES)
standards: comparative view
American Institute of Certified Public Accountants (AICPA)
Accounting Trends & Techniques
XBRL Resource Center
arc
arcrole attribute
assets
Association of Chartered Certified Accountants (ACCA)
assurance
Attensity
attribute
awareness
balance attribute
base taxonomy
Basel Committee on Banking Supervision
BDF Nivea (BDF)
BDO XBRL
benchmarking
Big 4 revenue
boundaries, defining
BSCI (Business Social Compliance Initiative)
Business Social Compliance Initiative (BSCI)
calculation linkbase
calculationArc element
Canada, convergence with IFRS
Canadian Institute of Chartered Accountants (CICA)
Capital Markets Advisory Committee (CMAC)
Carbon Disclosure Standards Board Reporting Framework
cash flow reporting
CFA Institute (CFA I)
on XBRL
Chartered Institute of Management Accountants (CIMA)
blog on XBRL
Complexity, Relevance and Clarity of Corporate Reporting
China, convergence with IFRS 23
CIMA see Chartered Institute of Management Accountants (CIMA)
Clarity Project
Climate Change Reporting Framework (CCRF)
Climate Disclosure Standards Board (CDSB)
Climate Change Reporting Framework (CCRF)
Cloud
CMA Canada
Collaborase
Comprehensive Business Reporting Model, The
concept
concept-label relation
concept-reference relation
condorsement
content analysis
context (inc. context element)
Corporate Responsibility (CR) reporting
corporate social responsibility (CSR) reporting
credit insurance
credit risks
cross-context rule
customer experience management (CEM)
data management
decimals attribute
definition linkbase
definitionArc element
Deloitte
disclosure checklist
International Financial Reporting Standards–Model financial statements 2011
Deloitte Touche Tohmatsu XBRL
De-recognition
Deutsche Bank
Digital Reporting Options for Europe
dimensions
DNA
Dossier XBRL
double entry bookkeeping, end of
DTD (Document Type Definition)
DTS
Due Process Oversight Committee (DPOC)
e-COURT projects,
ecological footprint reporting
electronic data interchange
element
element's content (value)
Employee Benefits Working Group
entity element
environmental social governance (ESG) reporting
environmental standards
Ernst & Young
disclosure checklist
financial standards
ERP systems
essence-alias relation
European Commission
European System of Accounts 1995
eXtensible Business Reporting Language see XBRL
Extensible Mark-up Language see XML
fact
Fair trade
FASB
codification
independent structure
members and staff
mission
standards-setting process
Valuation Resource Group (VRG)
XBRL on website
Féderation des Experts Comptables Européens
Financial Accounting Foundation (FAF) (US)
finance
Financial Accounting Standards Advisory Council (FASAC)
Financial Accounting Standards Board see FASB
Financial Reporting Council (FRC)
Cutting Clutter: Combating Clutter in Annual Reports
Financial Reporting Taxonomy Architecture (FRTA)
Financial Services Agency of Japan (JFSA)
Financial Services Authority 25
footnote
footnoteArc element
footnoteLink element
Forest Stewardship Council (FSC)
Form 10-K
formula linkbase
from attribute
FRTA (Financial Reporting Taxonomy Architecture)
functions
GAAP Reporter
general-special relation
geo-tagging
Global Accounting Alliance (GAA)
Getting to the Heart of the Issue
Global Positioning System (GPS)
Global Preparers Forum (GPF)
Global Reporting Initiative (GRI)
Coca-Cola Company Report
integrated reporting
Sustainability Reporting Guidelines
Taxonomy
XBRI and
GlobalGap
Glossary for IFRS
Google, people tracking by
Government Business Enterprises (GBEs)
Government Finance Statistics Manual 2008
Governmental Accounting Standards Advisory Council (GASAC)
Governmental Accounting Standards Board (GASB)
Green Seal
greenhouse gas (GHG) programmes
Handbook of International Public Sector Accounting Pronouncements
href attribute
IAS
see also under individual numbered standards
IAS 1 Presentation of Financial Statements
XBRL tag
IAS 2 Inventories
XBRL tag
IAS 7 Cash Flow Statements
XBRL tag
IAS 7 Statement of Changes in Financial Position (1977)
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors
XBRL tag
IAS 10 Events After the Balance Sheet Date
XBRL tag
IAS 11 Accounting for Construction Contracts (1978)
IAS 11 Construction Contracts
XBRL tag
IAS 12 Income Taxes
XBRL tag
IAS 16 Property, Plant, and Equipment
XBRL tag
IAS 17 Leases
XBRL tag
IAS 18 Revenue
XBRL tag
IAS 18 Revenue Recognition (1982)
IAS 19 Employee Benefits
XBRL tag 115
IAS 20 Accounting for Government Grants and Disclosure of Government Assistance
XBRL tag
IAS 21 Effects of Change in Foreign Exchange Rates
XBRL tag
IAS 22 Business Combinations
IAS 23 Borrowing Costs
XBRL tag
IAS 24 Related Party Disclosures
XBRL tag
IAS 26 Accounting and Reporting by Retirement Benefit Plans
XBRL tag
IAS 27 Consolidated and Separate Financial Statements
XBRL tag
IAS 28 Investments in Associates
XBRL tag
IAS 29 Financial Reporting in Hyperinflationary Economies
XBRL
IAS 31 Interest in Joint Ventures
XBRL tag
IAS 32 Financial Instruments Presentation
XBRL tag
IAS 33 Earnings per Share
XBRL tag
IAS 34 Interim Financial Reporting
XBRL tag
IAS 35 Discontinuing Operations
IAS 36 Impairment of Assets
XBRL tag
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
XBRL tag
IAS 38 Intangible Assets
XBRL tag
IAS 39 Financial Instruments: Recognition and Measurement
XBRL tag
IAS 40 Investment Property
XBRL tag
IAS 41 Agriculture
XBRL tag
IAS Leases
IAS Plus
IASB
Agenda
Discussion Paper: ‘Preliminary Views on Financial Statement Presentation'
Due Process Handbook
due process of standard-setting
Financial Institution Advisory Group on Financial Statement Presentation
Financial Instruments Working Group
‘Framework for the Preparation and Presentation of Financial Statements'
Insurance Working Group
Joint International Group on Financial Statement Presentation
Lease accounting working group
members
objectives
IASC
governance and accountability arrangements
history
history, structure and finance
objective
structure
website launch
id attribute
identifier element
IEEE Standards Association (IEEE-SA)
IFRS
checklists
convergence of US GAAP and
disclosure
examples
financial sector and
legal objectives and
partial acceptance of
for private companies
non-acceptance of XBRL
publications
reconciliation to US GAAP
for small and medium-sized enterprises
summary
taxonomy support materials
vs US GAAP
worldwide adoption and compliance of
XBRL tags
see also under individual numbered standards
IFRS 1 First-Time Adoption of International Financial Reporting Standards
XBRL tag
IFRS 2 Share-Based Payment
XBRL tag
IFRS 3 Business Combinations
XBRL tag
IFRS 4 Insurance Contracts
XBRL tag
IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
XBRL tag
IFRS 6 Exploration for and Evaluation of Mineral Resources
XBRL tag
IFRS 7 Financial Instruments Disclosures
XBRL tag
IFRS 8 Operating Segments
XBRL tag
IFRS 9 Financial Instruments
XBRL tag
IFRS 10 Consolidated Financial Statements
XBRL tag
IFRS 11 Joint Arrangements
XBRL tag
IFRS 12 Disclosure of Interests in Other Entities
XBRL tag
IFRS 13 Fair Value Measurement
XBRL tags
IFRS Accounting Trends & Techniques
IFRS Advisory Council
IFRS Compass: IT Systems Implications
IFRS Foundation
Annual Report
available translations
Constitution
Education Initiative
finance
expenses
fees
funding history
principles and practices
goal of
governance and accountability
constitution review
due process
monitoring board
public meetings
trustee responsibilities
monitoring board
supporting objectives of
translation and
translation process and policies
trustees
Africa
Asia/Oceania
Europe
South America
US
IFRS Framework
accessing
current
electronic edition
HTML
qualitative characteristcs
word count
IFRS Interpretations Committee (formerly the IFRIC)
IFRS Practice Statement management commentary
application
purpose
summary
IFRS Taxonomy
IFRS Taxonomy Formula Linkbase
IFRS Taxonomy 2011 Guide, The
IFRS Taxonomy Illustrated
IKEA
Implementing XBRL–A practical guide for accountants in business and practice
import element
include element
index to IFRS
prefix notations
India, convergence with IFRS
information sources and availability
Information Systems and Accounting Research Group (ISARG), University of Birmingham.
Information Systems Audit and Control Association
INSOL International
instance document
Institute for IPSAS
Institute of Chartered Accountants in Australia (ICAA)
Institute of Chartered Accountants in England and Wales
Institute of Electrical and Electronics Engineers (IEEE)
Institute of Internal Auditors on XBRL
Institute of International Finance (IIF)
Integrated Reporting
benefits
Integrated Reporting (continued)
business model and value creation
definition
IIRC discussion paper on
international differences in
international framework
need for
Integrated Reporting Pilot Programme
companies
Internal Revenue Code
Internal Revenue Service
International Accounting Standards Board see IASB
International Accounting Standards Committee see IASC
International Accounting Standards see IAS
International Actuarial Association (IAA)
International Auditing and Assurance Standards Board (IAASB)
International Corporate Governance Network (ICGN)
International Council for Local Environmental Initiatives (Local Governments for Sustainability)
International Emissions Trading Association (IETA)
International Federation of Accountants (IFAC)
Council
International Financial Reporting Standards see IFRS
International Government Business Enterprises
International Insurance Society (IIS)
International Integrated Reporting Committee
International Integrated Reporting Framework
International Organization of Securities Commissions see IOSCO
International Organization for Standardization see ISO
International Public Sector Accounting Standards see IPSAS
International Public Sector Accounting Standards (IPSAS) and Statistical Bases of Financial Reporting: An Analysis of Differences and Recommendations for Convergence
Executive Summary
International Public Sector Accounting Standards Board (formerly Public Sector Committee (PSC)) see IPSASB
International Standard on Quality Control (ISQC)
International Trade Centre (ITC): Trade for Sustainable Development (T4SD) programme
International Valuation Standards
IVS Asset Standards 325
IVS Framework 325
IVS General Standards 325
IVS Valuation Applications 325
International Valuation Standards 2011
International Valuation Standards Council (IVSC) 22,
Board of Trustees
governance
history
IVSC Professional Board
IVSC Standards Board
summary and word count
interpretations to Standards
Inter-secretariat Working Group on National Accounts (ISWGNA)
Investment Map
IOSCO
aims
Emerging Markets and Technical Committees
Executive Committee
‘Principles for Periodic Disclosure by Listed Entities'
Technical Committee
IPSAS
accrual-based
cash basis
Preface
Public Sector Statistical Reporting Guidance and, alignment of
summary word count comparison
see also under individual numbered standards
IPSAS 1 Presentation of Financial Statements
IPSAS 2 Cash Flow Statements
IPSAS 3 Accounting Policies, Changes in Accounting Estimates and Errors
IPSAS 3 Net Surplus or Deficit for the Period–Fundamental Errors and Changing in Accounting Policies
IPSAS 4 The Effects of Changes in Foreign Exchange Rates
IPSAS 5 Borrowing Costs
IPSAS 6 Consolidated Financial Statements– Accounting for Controlled Entities
IPSAS 7 Accounting for Investments in Associates
IPSAS 8 Financial Reporting of Interests in Joint Ventures
IPSAS 9 Revenue from Exchange Transactions
IPSAS 10 Financial Reporting in Hyperinflationary Economies
IPSAS 11 Construction Contracts
IPSAS 12 Inventories
IPSAS 13 Leases
IPSAS 14 Events After the Reporting Date
IPSAS 15 Financial Instruments: Disclosure and Presentation
IPSAS 16 Investment Property
IPSAS 17 Property, Plant and Equipment
IPSAS 18 Segment Reporting
IPSAS 19 Provisions, Contingent Liabilities, Contingent Assets
IPSAS 20 Related Party Disclosures
IPSAS 21 Impairment of Non-cash-generating Assets
IPSAS 22 Disclosure of Financial Information about the General Government Sector
accounting policies
segment reporting
statistical bases of financial reporting
IPSAS 23 Revenue from Non-Exchange Transactions (Taxes and Transfers)
IPSAS 24 Presentation of Budget Information in Financial Statements
IPSAS 25 Employee Benefits
IPSAS 26 Impairment of Cash-Generating Assets
IPSAS 27 Agriculture
IPSAS 28 Financial Instruments: Presentation
IPSAS 29 Financial Instruments: Recognition and Measurement IPSAS 30 Financial Instruments: Disclosures
IPSAS 31 Intangible Assets
intangible heritage assets
IPSASB
Consultative Group
objectives
IPSASB Handbook of International Public Sector Accounting PronouncemeISACA
ISO
facts and figures
importance of standards
see also under individual numbered standards
ISO
ISO 14064
ISO 14065
ISO 14066
ISO 26000
ISO Focus+
IT infrastructure
ITA (Interoperable Taxonomy Architecture) project
item
ITMM (IFRS Taxonomy Modules Manager)
IVS 210 Intangible Assets
Japan, convergence with IFRS
Japanese Institute of Certified Public Accountants (JICPA) on XBRL
knowledge barriers
KPMB: Researching financial disclosure, as per Disclosure overload and complexity
KPMG
disclosure checklist
Illustrative financial statements
International Corporate Responsibility Reporting Survey 2011
label attribute on locators
label element
label linkbase
labelArc element
Landscape of Integrated Reporting–Refl ections and Next Steps, The
lang attribute
last-in/first-out (LIFO) method of accounting
legal XML standards
Leveraging XBRL for Value in Organizations
liabilities
linkbase
linkbase element
loc element
locator
Making Investment Grade: The Future of Corporate Reporting
Marine Stewardship Council (MSC)
Market Access Map
maxOccurs attribute
measurement
Memorandum of Understanding (MoU)
metadata
minOccurs attribute
mixed attribute model
model financial statements
common totals and subtotals
explanatory notes
presentation
name attribute
namespace
Namespaces
National Accounting Standards Versus IFRS
Natural Value Initiative
Nederlandse Beroepsorganisatie van Accountants (NBA) on XBRL
non-financial information, alignment
non-numeric item
North American Electric Reliability Corporation
numeric item
object identification
Object Management Group (OMG)
object mapping
object recognition
object tracking
Objects x Value
OneReport
operational risks
Oracle IFRS XBRL
Organization for Economic Cooperation and Development (OECD)
Pan African Federation of Accountants (PAFA)
parent-child relation
period element
periodType attribute
photo-mechanical object recognition
planning and research, future
precision attribute
prefix
presentation linkbase
presentationArc element
PricewaterhouseCoopers. (PWC)
disclosure checklist
Illustrative IFRS consolidated financial statements
private and voluntary standards
Private Sector Taskforce of Regulated Professions and Industries (PSTF)
‘Regulatory Convergence in Financial Professions and Industries'
public financial corporations (PFC) sector
Public Interest Oversight Board
public non-financial corporations (PNFC) sector
public sector reporting
Public Sector Statistical Reporting Guidance, IPSAS and, alignment of
Rainforest Alliance
recognition
Red Book
reference element
reference linkbase
referenceArc element
reporting models, new
reputation risks
requires-element relation
ROI on XBRL
role attribute
root element
SAP
Sarbanes-Oxley Act (2002) (US)
scenario element
schema document
schema element
schemaLocation attribute
schemaRef element
SEC Reporting and the Impact of XBRL: 2011 Survey
Securities and Exchange Commission (SEC)
Staff Report
Securities Exchange Act (1934) (US)
segment element
semantics
SGML (Standard Generalized Mark-up Language)
‘shell' schema 422
similar-tuples relation
Six Steps to XBRL
small and medium-sized entities (SMEs) standard
SME Implementation Group
social responsibility (SR)
South African XBRL
special purpose financial statements
spreadsheets
standard business reporting (SBR)
Standards Database (SD)
Standards Map
Standards Map Content Management System
Statement of Cash Flows (funds flow statement)
Statement of Changes in Equity
Statement of Comprehensive Income (profit and loss statement)
Statement of Financial Position (balance sheet)
Statistical Office of the European Union (Eurostat)
statistics-based standards
Stichting Global Reporting Initiative
substitutionGroup attribute
summation-item relation
sustainability
sustainability reporting
Swift
System of National Accounts (SNA)
SNA
SNA 2008
T accounts
T4SD Technical Committee
tag
tagging
Task Force on Harmonization of Public Sector Accounting (TFHPSA)
tax reporting
taxation
taxonomy
taxonomy extension
TEEB initiative
Thomson Reuters–GAAP Reporter on Checkpoint platform
time tracking
to attribute
Trade Map
triple bottom line (TBL) reporting
tuple
type attribute
unit conversion
unit element
United Nations Framework Convention on Climate Change (UNFCCC)
United Nations Statistical Commission (UNSC)
United Nations System of National Accounts see System of National Accounts (SNA)
UPS (United Parcel Service)
URI (Uniform Resource Identifier) reference
US GAAP
convergence with IFRS
reconciliation to
Financial Reporting Taxonomy
vs. IFRS
use attribute
valuation and risk
Valuation Resource Group (VRG) (FASB)
versioning
Volcker, Paul
Wal-Mart
weight attribute
with
word count
World Intellectual Capital Initiative (WICI)
World Wide Web Consortium (W3C)
Worldwide Tracking Inc.
Worldwide XBRL Projects Listing
XBRL (Extensible Business Reporting Language),
acceptance of
Advisory Council (XAC)
benefits of
accountants
banks
corporate reporting
financial data providers
investment analysts
regulators and governments
software and IT systems providers
stock exchanges
future steps
global users
for integrated reporting
overview
Quality Review Team (XQRT)
Taxonomy
see also XBRL/IFRS
xbrl element
XBRL FAQ
XBRL Global Ledger taxonomy (XBRL for General Ledgers, XBRL GL, or Journals)
XBRL India
XBRL International Inc. (XII)
XBRL Specification
XBRL support materials
glossary
XBRL Update
XBRL/IFRS
achievements
history
IFRS taxonomy and
extending
reading XBRL information
translations
update
mutual partnership
IFRS XBRL initiative
responsibilities
The IFRS Foundation XBRL team
XBRL Advisory Council (XAC)
XBRL Quality Review Team (XQRT)
papers, presentations and links
six steps to
XBRL: The Emerging Landscape
xIFRS
XLink
XML (Extensible Mark-up Language)
buzzwords
tagging in
XML Schema
XML Shockwave, The
xmlns attribute
XPath
XPointer
XSLT
nts