Global Standards for the world economy

Tuesday 15 October 2019

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Formula Linkbase 2015

The IFRS Formula linkbase 2015 is now available to download. The current version of the Formula Linkbase, which was published on 26 August 2015, is an updated version of the IFRS Taxonomy formula linkbase 2015, which was released in April 2015. 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 that it can be used with filings (instance documents) created 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).

Guidance for the formula linkbase is available to download with the current release.

The formula linkbase can be used with software packages supporting the XBRL formula specification 1.0.

Technical changes between the current version and the previous version include: 

(a) implementation of the generic labels for each formula group; 

(b) revised Schema imports; and 

(c) revised human-readable validation messages. 

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