IAS, IFRS and XBRL references
IASCF is the creator of IAS. IASCF has chosen the XBRL to represent IAS in reporting with IFRS.
The current generale purpose (IFRS GP) homepage are found here. A good explanation is here.
The explanation refers to the Global Common Document of its report taxanomy.
IFRS GP refers to a XML schema and acompanying xml "linkbases" called references, labels, presentation and calculation.
I recommend to start looking at this printout of presentation, where you in the top can see some common accounting reports like balance sheet and profit and loss.
Continue to look at the excel spreadsheet of elements.
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