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The IFRS Taxonomy formula linkbase 2022 is now available to download. It can be used with software tools that support the XBRL formula specification 1.0.

The IFRS Taxonomy formula linkbase can help with validating, and thereby improving, the reliability of values reported using the IFRS Accounting Taxonomy and the XBRL technical format. For example, the linkbase can be used to help preparers avoid reporting negative values for IFRS Accounting Taxonomy elements where positive values are expected.

The IFRS Taxonomy formula linkbase 2022 is an update of the 2021 version and accompanies the IFRS Accounting Taxonomy 2022. It reflects content changes in the IFRS Accounting Taxonomy 2022 and includes an updated technical structure for the following validation categories:

  • Axis aggregation validations—deleted due to questionable usefulness of specified use cases; additionally, static extended linkroles (ELRs) pointing to the IFRS Accounting Taxonomy ELRs are difficult to reuse.
  • Percentage warnings—changes due to implementation of the ‘’ namespace in the IFRS Accounting Taxonomy 2022 as a result of the IFRS Accounting Taxonomy Update—2021 Technology Update.
  • Technical validations—deleted for both full IFRS Accounting Standards and the IFRS for SMEs Accounting Standard.
  • All categories—changes to Validation ID name to follow a new naming pattern. Minor update to layout of the XBRL elements due to change of production process for the IFRS Accounting Taxonomy formula 2022 files.

Visit the IFRS Accounting Taxonomy page for the IFRS Taxonomy formula files in XBRL and guidance for the formula linkbase, as well as other general resources for the IFRS Accounting Taxonomy.

Followable tags

IFRS Accounting Standards development
IFRS Accounting digital reporting