Hi Sergi,
What I show is the result of the interpretation I make (with the help of panamanian public accountants) of IFRS as provided by the government, publishing said standards in Resolucion No 201-1369 del 5 de agosto de 2008
I also use IFRS Taxonomy 2020 - A view of the IFRS Taxonomy 2020 (organised by financial statement) as an illustration.
I think it would be convenient for people from other countries (see: Who uses IFRS Standards?) where these standards are implemented,
could make their comments on it in order to unify criteria about what can be considered generic and basic. I think the title of the current discussion could be changed to ‘IFRS chart of account proposal’
and wait a while for the interest and comments of other people.