XBRL-REFERENCE-LINKBASE

Concept-to-accounting-standard link.

Definition

Each reference carries ref:Publisher (IASB, FASB), ref:Name (IAS 1), ref:Number (paragraph 7), ref:URI (optional link). Enables a preparer or auditor to navigate from the tagged value back to the exact prescribing standard. Critical for audit-ready traceability.

Origin

Defined by XBRL 2.1 (2003) ; practice standardised since 2010.

Example in context

The ifrs-full:Revenue concept points to IFRS 15 paragraph 113 via Reference Linkbase ; the auditor clicks and reads the source standard.

Related terms

• IFRS Taxonomy — major use.