IFRS Releases 2018 Taxonomy Business Rules
The IFRS Foundation’s set of Taxonomy business rules for 2018 is also now available to download. It can be used with software tools supporting XBRL Formula. The release is accompanying material to the IFRS Taxonomy 2018 and has been updated from the 2017 version to reflect changes in the IFRS Taxonomy content.
The business rules can be used to help validate and thereby support the reliability of values of IFRS reports. For example, it can be used to help preparers avoid reporting negative values for IFRS Taxonomy elements where positive values are expected to be reported in XBRL.
Guidance is available here.