XBRL Frequently Asked Questions Updated

April 26, 2018

This week, Securities and Exchange Commission (“SEC”) staff members revised the FAQs on the IFRS Taxonomy. The updated version offers additional contact clarification and information for questions regarding structuring disclosures using the IFRS Taxonomy.

Additionally, Foreign Private Issuers that prepare financial statements in compliance with International Financial Reporting Standards and are bound by Rule 405 of Regulation S-T must submit their financial statements in eXtensible Business Reporting Language (“XBRL”) via an IFRS Taxonomy listed on the agency’s website.

The updated FAQs are available at