1. Saturday, 15 February 2014 Olivier Servais XBRL Team Leader XBRL @ IASCF: Whats going on?

2. Financial Reporting Goes Global IASB and IASCF IASB (the Board) is made of 14 members making the Standards and has the technical expertise IASCF (the Foundation) is providing the context to achieve the Board mission Others: SAC, IFRIC

3. Financial Reporting Goes Global Mission of the XBRL team Mission statement : Create and provide the right framework for proper adoption and implementation of IFRS standards with XBRL Objectives Implement XBRL wherever IFRS is used Deliver the XBRL Taxonomy with the same quality, at the same time and in the same languages as the paper version

4. Financial Reporting Goes Global

5. Taxonomy - Intellectual property Principle : The IASC Foundation recognizes that it is in the public interest to ensure that the Taxonomy is generally and freely available to the public in as many languages as is possible. The IASC Foundation believes that the best way to achieve this aim is to ensure that a single entity committed to the ideals of open and accessible standards controls the rights to this material and then licences them to users on a royalty free basis. IFRS GP-Taxonomy License: This policy permits you to make use of the Taxonomy in the following manner: use in the creation of XBRL instances. use as a basis for the creation of other XBRL compliant taxonomies. distribute non-commercially IFRS XBRL Software License : a royalty free licence to use the software for both personal and business purposes, provided such use is within the normal parameters for use of the software Reference to © International Accounting Standards Committee Foundation, used with permission. Full detail are on http://www.iasb.org/xbrl/legal/intellectual_property.html http://www.iasb.org/xbrl/legal/intellectual_property.html

6. Financial Reporting Goes Global

7. Taxonomy - Development update IFRS-GP 2006 acknowledged by XII IFRS-GP 2007 Draft 0.3 SME phases I and II (architecture considerations and taxonomy development) Convergence Issues Paper, phase II and III (equivalence theory and XBRL mechanism) References linkbase phases I-IV (enhancement projects miscellaneous refinements) European Committee of Central balance Sheet Data Offices (ECCBSO) IFRS real cases phase III instance creation project Release of IFRS-GP 2006 Taxonomy Labels in Spanish Release of IFRS-GP 2006 Taxonomy Labels in French Release of IFRS-GP Versioning Project, Phase II

8. Financial Reporting Goes Global Versioning - Development update

9. Financial Reporting Goes Global IFRS Taxonomy Translation

10. Financial Reporting Goes Global

11. Thanks ! oservais@iasb.org +44 (0)207 246 6927 www.iasb.org