IFRS Financial Statement according to XBRL Taxonomy: Content and structure of the future financial reporting.

The current work represents an academic contribution for the dis-cussion regarding the comparability between different IFRS financial statements and analyzes potential paths to the construction of more reliable, transparent and comparable financial information. This, by evaluating the processes and taxonomy related with eXtensible Business Reporting Language (XBRL) and its contribution for reduc-ing the lack of accounting comparability. The document results on academic recommendations on how to enhance the current IFRS taxonomy and potential strategies for reaching a broad comparability scenario in the near future.