1. IIBA
Agile Extension to the BABOK® Guide
Version 2
2017. Section 4.5
"Plan the Iteration
" describes this process. Specifically
section 4.5.3.1
"Break Down the Work
" states: "The delivery team breaks down the items into the tasks required to complete the work. This provides a more accurate basis for estimation and progress tracking." (Page 48). This directly aligns with the question's description.
2. Sutherland
J.
& Schwaber
K. (2020). The Scrum Guide. The official guide to Scrum describes the Sprint Planning event. It states
"For each selected Product Backlog item
the Developers plan the work necessary to create an Increment that meets the Definition of Done... The Product Backlog items selected for the Sprint plus the plan for delivering them is called the Sprint Backlog." This planning of the necessary work is synonymous with task planning. (Page 9).