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    IFRS Releases Taxonomy Formula Linkbase 2019

    July 11, 2019

    IFRS released the Taxonomy formula linkbase 2019. The IFRS Taxonomy formula linkbase 2019 is an update of the 2018 version and accompanies the IFRS Taxonomy 2019. It can be used with software tools that support the XBRL formula specification 1.0.

    The IFRS Taxonomy formula linkbase can help with validating, and thus improving, the reliability of values reported using the IFRS Taxonomy and the XBRL technical format. It reflects content changes in the IFRS Taxonomy 2019 and includes an updated technical structure for the following validation categories:

    • Group 1 negative validations for full IFRS standards
    • Technical validations covering adjustments for duplicate facts' validation for both full IFRS standards and the IFRS for small and medium enterprises standard.

    Keywords: International, Banking, Accounting, IFRS Taxonomy Formula Linkbase, IFRS Taxonomy, XBRL, IFRS

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