Amendments on ESEF due to IFRS taxonomy update 2021

Topic area:
Status: 11.03.2022 |
Archiviert
Key words:
ESEF, IFRS, Sustainable Finance / ESG, Issuer Disclosure, Amendment
Initiative
Official name
Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
ESMA
Submitted
25.05.2021
Doc. code
2022/352
Summary
Status
Status

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Current version
Final version
29.11.2021
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)
Level 3 / Other
IFRS Accounting Taxonomy 2021 (non-binding, INT)

Source: ESMA, 2022/352, 2021