While not designed as a chart of accounts, the IASB published XBRL taxonomy can be adapted for this purpose.
The taxonomy can be viewed online at:
bigfoot.corefiling.com or downloaded in Excel from this page: ifrs.org
This page includes an example of how this may be done.
This example is presented as is with no implicit or explicit guarantee.
Updated to reflect changes made in 2023.
Pro view .xlsx