Expanded IFRS COA

As discussed in more detailed on the introduction page, IFRS provides extensive guidance that must be reflected in the accounts. However, as not all the guidance is applicable to all entities, the COA must be adjustable. As such, as discussed in more detail on the implementation page, this COA may be readily expanded or contracted.

Note: as culling unnecessary items from a comprehensive list is considerably more workable than building a comprehensive list, this COA does include accounts that may only be pertinent to a very small subset of all entities.

The advanced COA reflects IFRS recognition guidance. This expanded COA also reflects IFRS measurement guidance. The XBRL COA incorporates cross references to IFRS published taxonomy and thus also reflects reporting and disclosure guidance.

The COA files are downloadable in .xlsx format.

Import into some ERP systems may require a CSV format.

As the COAs already utilize the comma, instead of saving as CSV in Excel the COA should be saved as tab-delimited text for best results.

Alternatively, install Python (with Pandas and Openpyxl libraries) and download this file Excel-to-CSV.zip.

Rename the COA to 'Excel-TSV-Input.xlsx' and run the script.

Note: conversion to CSV strips the formatting necessary for the scripts on this page to function as designed. Use the Depth column to rebuild the hierarchy, before running these scripts.

Pro view includes additional scripts illustrating how to generate a dynamic hierarchical COA from an Excel source file. It also includes scripts to map the output to balance sheet and P&L in IFRS or US GAAP format (also in Excel).