The IFRS ® Formula Linkbase 2016
is now available
to download. The current version of the Formula Linkbase is an updated
version of the IFRS Taxonomy formula linkbase 2015.
The 2016 formulas are designed to work with the IFRS Taxonomy 2016. 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).