Revenue released their DPL taxonomy for use with the FRS 101, 102 and EU IFRS taxonomies when tagging financial statements for iXBRL filings last month. However, at the time of writing there is a technical difficulty with the format of this DPL taxonomy on the Revenue website and this means that there is no direct access to the new schema necessary to adopt the DPL.

Therefore, currently this DPL taxonomy is not working as intended. Until such time that Revenue has fixed the error with their DPL taxonomy, the DPL information will be accepted if the information is tagged using typed dimension tags as follows:

• Further item of operating income/gain [income statement item, component of operating profit (loss)];
• Further item of operating expense/loss [income statement item, component of operating profit (loss)]; and
• Further item of non-operating gain (loss) before tax [income statement item, component of profit or loss before tax].

Revenue has confirmed with us that they updated their iXBRL FAQs in October 2017 for the following:

1. Addition of new FAQ “The CT1 “Extracts from Accounts” menu contains mandatory fields for Turnover, Gross Profit and Profit (Loss) Before Tax etc. Does the DPL contain any mandatory fields?” to introduce mandatory tags in DPL.
2. Update of table of accepted taxonomies in the question “What taxonomies will Revenue accept?” to incorporate the combined taxonomies for FRS101/102/EU IFRS + DPL.
3. Addition of the term “Detailed Profit and Loss” on two lines of the question “Do I need to tag data which is listed in a Financial Statement but is not reported, such as data represented by a dash or a blank in a table?” to align this FAQ with the introduction of the DPL mandatory tags.

Updates were also made to the FAQs in September 2017.

At the time of the DPL Taxonomy launch, Revenue published information on the taxonomy in eBrief No. 96/17. You can read eBrief No. 96/17 on here.