Amendments on ESEF due to IFRS taxonomy update 2020

Topic area:
Status: 31.12.2020 |
Archived
Key words:
ESEF, IFRS, Sustainable Finance / ESG, Supplement
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) 2020/1989 of 6 November 2020 amending Delegated Regulation (EU) 2019/815 as regards the 2020 update of the taxonomy laid down in the regulatory technical standards for the single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
ESMA
Submitted
18.06.2020
Doc. code
2020/1989
Summary
Status
Status

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Current version
Final version
06.11.2020
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
Amendments on ESEF due to IFRS taxonomy update (binding, Supplement, EU)
European Single Electronic Format (ESEF) (binding, Supplement, EU)
Level 3 / Other
IFRS Taxonomy 2020 (non-binding, INT)
ESEF Reporting Manual (binding, Supplement, EU)

Source: ESMA, 2020/1989, 2020