Electronic International Financial Reporting Standards (eIFRS) linkage
IFRS Taxonomy concepts contain one or more references to corresponding IFRS disclosure requirements. These references are contained in the reference linkbases of the IFRS Taxonomy and help users to understand the reporting concept and its relationship to the IFRSs (recognition, measurement, presentation, disclosure, ...).
Reference linkbases in XBRL enable URIs (hyperlinks) to be stored, which refer to external online resources. One such online resource is the the IFRS Foundation's
eIFRS, a subscription service that provides up to date versions and revisions of IFRSs and Interpretatons (IFRICs/SICs).
As an enhancement of the IFRS Taxonomy, an additional module with URIs referring to the eIFRS has been provided. This additional reference linkbase, with URIs to the eIFRS, enables software vendors to link their tools directly to the content of the IFRSs.
to download the reference linkbase with linkage to the eIFRS.
to download the full taxonomy package containing the reference linkbase with linkage to the eIFRS.