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.
![](/sites/default/files/upload/IFRS-XBRL-Derived-COA.png)
This example is presented as is with no implicit or explicit guarantee.
Updated to reflect changes made in 2023.
Pro view .xlsx