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On 3 November 2021, at COP26, the IFRS Foundation Trustees announced the creation of the International Sustainability Standards Board (ISSB).
The ISSB will deliver a global baseline of sustainability disclosures to meet capital market needs.
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The IFRS Taxonomy formula linkbase 2018 is now available to download. It can be used with software tools supporting the XBRL formula specification 1.0.
The IFRS Taxonomy formula linkbase can be used to help validate and thereby support the reliability of values of IFRS disclosures reported using the IFRS Taxonomy and the XBRL technical format. For example, it can be used to help preparers avoid reporting negative values for IFRS Taxonomy elements where positive values are expected to be reported in XBRL.
The IFRS Taxonomy formula linkbase 2018 is an accompanying material to the IFRS Taxonomy 2018. It has been updated from the IFRS Taxonomy formula linkbase 2017 and mainly reflects changes in the IFRS Taxonomy 2018 content.
For the IFRS Taxonomy formula files in XBRL and guidance for the formula linkbase, as well as other general resources for the IFRS Taxonomy, please click here.
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