Amendments on ESEF due to IFRS taxonomy update

Topic area:
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
30.09.2019
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 3 / Other
IFRS Taxonomy 2019 (non-binding, INT)
ESEF Reporting Manual (binding, Supplement, EU)

Source: ESMA, 2019/2100 , 2019