The IFRS Foundation has announced that the Formula Linkbase 2013is now available to download.The current version of the Formula Linkbase is an updated version of the formula prototype which was released in August 2012.The 2013formulae are designed to work with the IFRS Taxonomy 2013.The majority of the improvements between the current version and the prototype are related to the ntent.

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 mpany specific extensions to the IFRS Taxonomy (filer extension taxonomy and instance document).

Technical changes between the current version and the prototype include:

(1)The introduction of a new category:validations on instance syntax,for example,validation to identify if duplicated facts have been reported;

(2)Warning messages for all assertions;

(3)An update of all validations acrding to the IFRS Taxonomy 2013;and

(4)A physical separation of the assertions for IFRS and the IFRS for SMEs to enable jurisdictional extenders to use the validations that are relevant to their system.

The Formula Linkbase and the Documentation Guide can be downloaded using the links at the right on the Formula Linkbase page.

 中文新闻：http://www.xbrl-cn.org/2013/0621/91663.shtml