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ATTX Taxonomy Development Notes: Unresolved Issues
The following items contain issues yet to be resolved:
- In every instance created from this taxonomy, there will be the need to include identifying information - name,
address, ABN, etc. The name of the entity is an IFRS element but other info is not. ABN can be captured as the
"identifier" element in the context id, but could equally be a new element in the Australian extension. It is
also likely that ABN and name/address standards (e.g. AS4590, CIQ, etc) will be adopted and implemented across a
whole of economy type central taxonomy in the near future, so what do we do about this now?
- AASB101 Aus13.2 - statement of IFRS
compliance. Existing IFRS element will do the job, but having a more generic set of elements to identify
standards used as the base and a statement of compliance with them would be far more useful.
- AASB124 Aus25+ - we have decided on the
single large tuple structure, however there are numerous detail issues on the disclosures yet to be resolved. PwC, EY
and Deloittes have been asked to test the tuple in the draft taxonomy by tagging a complex remuneration report.
- AASB128 Aus37.1(c) - will the
inclusion of an extension tuple inside the existing movement analysis work?
- AASB131 Aus57.2 and
AASB131 Aus57.3- do we include
totals for calculation completeness as "Common Practice" elements, and can we use the existing IFRS Joint
Venture elements?
- AASB131 Aus57.4 - how do we disclose
totals for jointly controlled entities?
- AASB131 Aus57.5 - do we need a new element for this?
- Class Orders - yet to include requirements for Deed of Cross
Guarantee (98/1418) and Rounding (98/100)
- Audit Report details - there is a desire to include
some detail for this either as an element for the whole report, or that plus some child elements for specific details, such as
type of opinion, type of engagement, significant matters rasied in the audit, etc. This could be within just the ASX Disclosures
as that is where the requirement was articulated, or in its own extended link, or omitted altogether.
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