Amendments on ESEF due to IFRS taxonomy update
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) 2019/2100 of 30 September 2019 amending Delegated Regulation (EU) 2019/815 with regard to updates of the taxonomy to be used for the single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
ESMA
Submitted
06.06.2019
Doc. code
2019/2100
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
European Single Electronic Format (ESEF)
(binding, Supplement, EU)
Amendments on ESEF due to IFRS taxonomy update 2020
(binding, Supplement, EU)
Level 3 / Other
IFRS Taxonomy 2019
(non-binding, INT)
ESEF Reporting Manual
(binding, Supplement, EU)
Source: ESMA, 2019/2100 , 2019