An IFRS XBRL chart of accounts is not offered.
The IFRS Taxonomy is proprietary. The IFRS Foundation licenses it for commercial use on a negotiated basis with no fixed, published pricing.
This differs from the US GAAP Financial Reporting Taxonomy. The FASB makes this taxonomy freely available to those that assist preparers in reporting under US GAAP.
A license without predictable pricing cannot be built into a commercial product at a price customers will accept, so an XBRL-tagged IFRS chart of accounts is not offered.
Entities with an EU reporting obligation may apply the ESMA-published ESEF taxonomy. Entities applying IFRS in other jurisdictions are advised to consult their local legislation for a suitable alternative to the IASB-published XBRL taxonomy or contact the IFRS Foundation to arrange licensing.
All other aspects of IFRS presentation are unaffected. IFRS Standards are publicly available and may be applied directly, without reference to the Taxonomy. IFRS compatible charts of accounts are thus available in Basic, Advanced and Expanded versions.