The IFRS Foundation maintains an IFRS Accounting Taxonomy formula linkbase. The formula linkbase allows the validation of specific business logic rules included in the IFRS Accounting Taxonomy that cannot be validated using the calculation linkbase.
The formula linkbase enables validations such as the calculation of roll-forwards, existence checks, and tests technical aspects of XBRL.
The formula linkbase is not considered a central part of the IFRS Accounting Taxonomy and is not part of the official IFRS Accounting Taxonomy files.
- Guide to the IFRS Taxonomy formula linkbase
- The IFRS Taxonomy formula linkbase 2022
- The IFRS Taxonomy formula linkbase 2021
- The IFRS Taxonomy formula linkbase 2020
- The IFRS Taxonomy formula linkbase 2019
- IFRS Taxonomy formula linkbase 2021—full IFRS Standards
- IFRS Taxonomy formula linkbase 2021—IFRS for SMEs Standard
