Proposal for a (simple) fully extensible IFRS taxonomy that offers full comparability of data.

The proposal in this paper is for an IFRS taxonomy which keeps comparability at the minimal required level and is fully, freely extensible.

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20-F publication in XBRL A step towards comparability

Study based on Forms 20-F submitted by the French companies and by a selected number of European companies to the SEC at December 31, 2011

It is obvious that financial statements published by listed companies, for many years now in accordance with IFRS, are not easily comparable between companies. This is true for financial statements published in French in France but even more true for the publications in English especially under the form 20-F for the six French companies listed on the NYSE.

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