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--- dido:99_annexes:annex-c-references:r8-ifrs-taxonomy-and-digital-financial-reporting [2026/07/11 13:04] – removed - external edit (Unknown date) 127.0.0.1
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+====== R8 - IFRS Accounting Taxonomy ======
+[[dido:99_annexes:annex-c-references:start|Go up to References]]
+===== Reference Identifier =====
+FDIS-RA: [R8]
+===== Citation =====
+IFRS Foundation. //IFRS Accounting Taxonomy//. Information concerning the IFRS Accounting Taxonomy and digital financial reporting.
+===== URI =====
+https://www.ifrs.org/issued-standards/ifrs-taxonomy/
+===== Note =====
+This reference provides information concerning the IFRS Accounting Taxonomy, which supports the digital representation of financial information prepared in accordance with IFRS Accounting Standards.
+FDIS-RA uses this reference to illustrate architectural concerns involving:
+  * Structured financial reporting
+  * Taxonomy-based semantic representation
+  * Machine-readable financial information
+  * Digital financial reporting
+  * Comparability of reported information
+  * Automated validation and processing
+The IFRS Accounting Taxonomy defines a common representation for financial disclosures prepared under IFRS Accounting Standards. Its applicability depends upon adoption by individual jurisdictions, regulators, exchanges, or reporting programmes.
+The taxonomy provides a standardized representation of financial information. It does not, by itself, define a complete architecture for semantic interpretation, provenance, governance, traceability, or controlled semantic evolution across independently developed systems.
+----
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