FRC 2025 Taxonomy
Version: 1.0.0
Formal Version Date: 2025-01-01
Release Date: 2024-10-11

Change History:
v1.0.0 (2024-10-11):
* Changes from consultation:
** Rename DescriptionLiabilitiesThatArePartSupplierFinanceArrangement to DescriptionRangePaymentDueDatesForLiabilitiesThatArePartSupplierFinanceArrangement;
** Rename DescriptionComparableLiabilitiesThatAreNotPartAnySupplierFinanceArrangement to DescriptionRangePaymentDueDatesForComparableLiabilitiesThatAreNotPartAnySupplierFinanceArrangement;
** Rename TotalCashflowForLeasesLessees to TotalCashOutflowForLeasesLessees;
** Rename CarryingAmountEndReportingPeriodLeaseLiabilitiesWhichHaveBeenRemeasuredInThatManner to CarryingAmountEndReportingPeriodLeaseLiabilitiesRemeasuredUsingAnUnchangedDiscountedRate and delete EntityHasUsedAnUnchangedDiscountRateTruefalse;
** Added EmployeeInformationHeading section back into Income - Main and Income - Main Analysis 1 hypercubes;
** Added ForShortTermLowValueLeaseCommitmentsSeeLeaseExpenseLesseeSectionCross-reference
** Added missing FRS 102 references;
** Corrected erroneous FRS 102 references;
** Corrected erroneous Full / FRS 101 references.

v0.1.0 (2024-07-26):
Created from FRC 2024
* Initial taxonomy for public consultation with entry points:
** All content: "https://xbrl.frc.org.uk/fr/2025-01-01/core/frc-core-full-2025-01-01.xsd";
** FRS-101: "https://xbrl.frc.org.uk/FRS-101/2025-01-01/FRS-101-2025-01-01.xsd";
** FRS-102: "https://xbrl.frc.org.uk/FRS-102/2025-01-01/FRS-102-2025-01-01.xsd";
** IFRS: "https://xbrl.frc.org.uk/IFRS/2025-01-01/IFRS-2025-01-01.xsd";
** FRS-102-UKSEF: "https://xbrl.frc.org.uk/FRS-102/2025-01-01/UKSEF/FRS-102-2025-01-01.xsd";
** IFRS-UKSEF: "https://xbrl.frc.org.uk/IFRS/2025-01-01/UKSEF/IFRS-2025-01-01.xsd";
** Core: "https://xbrl.frc.org.uk/fr/2025-01-01/core/frc-core-2025-01-01.xsd";
** DPL: "https://xbrl.frc.org.uk/dpl/2025-01-01/dpl-2025-01-01.xsd".
* Entry points created:
** CIC-34: "https://xbrl.frc.org.uk/cic/2025-01-01/cic34/cic34-2025-01-01.xsd";
** DSEP-AA06: "https://xbrl.frc.org.uk/dsep/2025-01-01/AA06/AA06-2025-01-01.xsd";
** DSEP-Agreement: "https://xbrl.frc.org.uk/dsep/2025-01-01/agreement/agreement-2025-01-01.xsd".
