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September 13, 2018

IFRS released the taxonomy formula linkbase 2018. The IFRS Taxonomy formula linkbase 2018 is an accompanying material to the IFRS taxonomy 2018. It has been updated from the IFRS taxonomy formula linkbase 2017 and mainly reflects changes in the IFRS Taxonomy 2018 content.

This IFRS taxonomy formula linkbase can be used with software tools supporting the XBRL formula specification 1.0. The IFRS taxonomy formula linkbase can be used to help validate and, thus, support the reliability of values of IFRS disclosures reported using the IFRS taxonomy and the XBRL technical format. For example, it can be used to help preparers avoid reporting negative values for IFRS Taxonomy elements where positive values are expected to be reported in XBRL.

Keywords: International, Accounting, Reporting, Taxonomy, Formula Linkbase, IFRS

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