IFRS Foundation issues formula linkbase 2018
13 Sep 2018
The IFRS Foundation has issued the 2018 IFRS Taxonomy formula linkbase. It has been updated from the 2017 version and can be used with softare tools supporting the XBRL formula specification 1.0.
The formula linkbase designed to help improve the data quality of IFRS Taxonomy filings and to provide additional guidance for both technical and financial reporting audiences so that they can better understand the IFRS concepts and their meanings.
For more information, see the press release on the IASB's website.