Clarification on the preparation, audit and publication of the financial statements in accordance with ESEF

Topic area:
Status: 16.11.2020 |
Archived
Key words:
ESEF
Initiative
Official name
Commission Interpretative Communication on the preparation, audit and publication of the financial statements included in the annual financial reports drawn up in accordance with Commission Delegated Regulation (EU) 2019/815 on the European Single Electronic Format (ESEF)
Type
Other
Level 3 / Other
Initiator
EU
Submitted
Doc. code
2020/C 379/01
Summary
Status
Status

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Current version
Final version
10.11.2020
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
harmonisation of transparency requirements (binding, Amendment, EU)
Statutory audits of annual accounts and consolidated accounts (binding, Amendment, EU)
Level 2
European Single Electronic Format (ESEF) (binding, Supplement, EU)
Level 3 / Other
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Source: EU, 2020/C 379/01, 2020