Global Standards for the world economy

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Formula Linkbase 2015


Formula Linkbase 2015

 20 April 2015

The Formula Linkbase 2015 is now available to download. The current version of the Formula Linkbase is an updated version of the IFRS Taxonomy formula linkbase 2014, which was released in April 2014.
The 2015 formulas are designed to work with the IFRS Taxonomy 2015. The majority of the changes between the current version and the previous version are related to the IFRS Taxonomy content.

The IFRS Taxonomy formula linkbase is developed to be as generally applicable as possible, which means it can be used with filings (instance documents) based on:

  • the IFRS Taxonomy directly;
  • regulatory extensions to the IFRS Taxonomy; or
  • entity specific extensions to the IFRS Taxonomy (including with a preparer extension taxonomy).

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