Proposed hierarchy of textblocks
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Here is a draft of the proposed hierarchy of textblocks to help issuers tag their notes and accounting policies.
- accounting policies are classified with the disclosures and independently if reported in a specific section
How to reade the file:
• level 1: disclosures that are defined as "entire disclosure" of a topic (57 elements)
• level 2: disclosures that are referenced to specific IFRS (11 additional elements)
• level 3: disclosures defined as "common practices" (153 elements)
Any disclosure or accounting policy relating to level 1 and 2 must be tagged specifically and with tag of the parent in level 1 or level 2
Any disclosure relating to level 3 must be tagged if present, tagged with the parent in level 1 or 2 (if any) (77) without any hierarchy or to the root if it is not related to a parent in the list (76 elements)
This would simplify the imbrications (3 levels maximum) an ease the selection of tags.