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Comply with ESMA regulation on time
European Securities and Markets Authority (ESMA) has required to the listed public traded companies to prepare their 2020 and beyond Annual Financial Reports according to the European Single Electronic Format (ESEF). If the annual financial report contains IFRS consolidated financial statements, inline XBRL tags should be included in the XML report, according to the ESEF 2019 taxonomy, in order to produce an HTML (or XHTML) report, readable by both humans and computers.
ESEF News – Reporting Standard Monitorizoring of the ESMA Mandate for ESEF Rules.
With this webpage, Reporting Standard follows ESEF context. Please, keep contact to know ESEF news.
As the same ESMA website definition “The European Single Electronic Format (ESEF) is the electronic reporting format in which issuers on EU regulated markets shall prepare their annual financial reports from 1 January 2020.”
In 2013, Transparency Directive, started to check the contain of the annual financial reporting obligations for issuers to fix them in a single electronic reporting format. The European Securities and Market Authority (ESMA) developes a Regulatory Technical Standards (RTS) to stipulate this electronic reporting format.
The main purpose of this regulation is “to make reporting easier for issuers and to facilitate accessibility, analysis and comparability of annual financial reports.”
Here, you can download for free the ESEF Ilustrated Taxonomy and follow every single new about this process.
Four Steps for ESEF Taxonomy ESMA