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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 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:
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.
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