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Formula Linkbase
2014-04-15 Author:待查 Editor:无忧草 Views:

The IFRS Formula Linkbase 2014is now available to download.The current version of the Formula Linkbase is an updated version of the IFRS Formula Linkbase 2013,which was released in May 2013.The 2014formulas are designed to work with the IFRS Taxonomy 2014.The majority of the improvements between the current version and the previous version are related to the IFRS Taxonomy content changes.

The Formula Linkbase can be used with software packages supporting the XBRL formula specification 1.0and allows for additional validations of the reported facts.It has been developed in a generic manner,which means it can be used directly on the filings created,on the basis of the IFRS Taxonomy (instance documents)or on the company-specific extensions to the IFRS Taxonomy (filer extension taxonomy and instance document).Guidance for the Formula Linkbase is available to download with the current release.

Technical changes between the current version and the previous version include:

• implementation of the modularised taxonomy structure;

• revised Schema imports;and

• revised human-readable validation messages.


本资讯由国际会计准则理事会((International Accounting Standards Board ,简称IASB)提供并授权翻译,版权属于国际会计准则理事会(IASB),转载请联系国际会计准则理事会(IASB)。

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This information is provided and authorized for translation by International Accounting Standards Board, IASB. All copy rights belongs to IASB. If you wish to reprint or reuse this information in any format, please contact IASB.


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