Global Standards for the world economy

Thursday 25 May 2017

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 Formula Linkbase 2014

The IFRS Formula Linkbase 2014 is now available to download. The current version of the Formula Linkbase is an updated version of the IFRS Formula Linkbase 2013, which was released in May 2013. The 2014 formulas are designed to work with the IFRS Taxonomy 2014. The majority of the improvements between the current version and the previous version are related to the IFRS Taxonomy content changes.

The Formula Linkbase can be used with software packages supporting the XBRL formula specification 1.0 and allows for additional validations of the reported facts. It has been developed in a generic manner, which means it can be used directly on the filings created, on the basis of the IFRS Taxonomy (instance documents) or on the company-specific extensions to the IFRS Taxonomy (filer extension taxonomy and instance document). Guidance for the Formula Linkbase is available to download with the current release.

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

  • implementation of the modularised taxonomy structure;
  • revised Schema imports; and 
  • revised human-readable validation messages. 


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