ROS introduces additional taxonomies in iXBRL

The Phase 1 and Phase 2 Corporation Tax filers were filing financial statements in iXBRL format in reference to the GAAP and IFRS taxonomies accepted by Revenue until last year. Revenue introduced additional taxonomies (FRS 101, FRS 102 and EU IFRS with Irish extensions) on 16th December 2016, as a Public Working Drafts with a change document and Tax and Duty manual to reflect the additional taxonomies accepted by Revenue. The following is a list of taxonomies currently accepted by Revenue

Taxonomy Taxonomy Version Schema Reference Applies to Financial Statements
GAAP Candidate Release http://www.xbrl-ie.net/public/ci/2012-12-01/gaap/core/2012-12-01/ie-gaap-full-2012-12-01.xsd For periods commencing 2014 and prior
IFRS Public Working Draft http://www.xbrl-ie.net/public/ci/2012-12-01/ifrs/core/2012-12-01/ie-ifrs-full-2012-12-01.xsd For periods commencing 2014 and prior
FRS-101 Public Working Draft http://www.xbrl-ie.net/public/ci/2016-08-01/FRS-101/2016-08-01/FRS-101-ie-2016-08-01.xsd for periods commencing 2015 and later
FRS-102 Public Working Draft http://www.xbrl-ie.net/public/ci/2016-08-01/FRS-102/2016-08-01/FRS-102-ie-2016-08-01.xsd for periods commencing 2015 and later
EU-IFRS Public Working Draft http://www.xbrl-ie.net/public/ci/2016-08-01/IFRS/2016-08-01/IFRS-ie-2016-08-01.xsd for periods commencing 2015 and later

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