The IFRS Accounting Taxonomy Architecture is a technical guide supporting those users of the IFRS Accounting Taxonomy files requiring a detailed description of the XBRL® architecture.
This guide is intended for use by those who are already familiar with XBRL and the use of taxonomies within filing systems.
The guide includes:
- the file architecture, including entry point schemas;
- a description of the taxonomy modelling;
- XBRL features used (and not used); and
- details for extended roles and link roles.
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