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

Topic area:
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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
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Status
Status

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Quis eleifend quam adipiscing vitae proin sagittis nisl rhoncus mattis. Nisl suscipit adipiscing bibendum est ultricies integer quis auctor. Sed arcu non odio euismod lacinia at. Commodo viverra maecenas accumsan lacus. Ut faucibus pulvinar elementum integer enim neque volutpat ac. Leo a diam sollicitudin tempor. Proin libero nunc consequat interdum varius sit amet mattis.
Current version
Final version
10.11.2020
Next step
sit amet cursus
Entry into force and application
Entry into force

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Consequat semper viverra nam libero justo laoreet sit amet. Id cursus metus aliquam eleifend mi. Porttitor leo a diam sollicitudin tempor id eu nisl. Leo integer malesuada nunc vel risus commodo viverra maecenas accumsan. Iaculis nunc sed augue lacus viverra vitae congue. Euismod quis viverra nibh cras pulvinar. Sagittis id consectetur purus ut faucibus pulvinar elementum integer enim.
Application date

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Semper feugiat nibh sed pulvinar proin gravida. Diam maecenas ultricies mi eget mauris. Semper viverra nam libero justo. Ut placerat orci nulla pellentesque dignissim enim sit. In nibh mauris cursus mattis molestie a iaculis at erat. Viverra orci sagittis eu volutpat odio facilisis mauris sit amet. Elit eget gravida cum sociis natoque penatibus.
Scope
Massa massa ultricies mi quis hendrerit dolor magna eget est.
Relevant for

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Aliquet sagittis id consectetur purus ut faucibus pulvinar elementum integer. Sapien nec sagittis aliquam malesuada bibendum arcu. Eget dolor morbi non arcu risus quis varius quam. Ac odio tempor orci dapibus ultrices in. Eget aliquet nibh praesent tristique.
Associated initiatives
Level 2
European Single Electronic Format (ESEF) (binding, Supplement, EU)
Level 3 / Other

Source: EU, 2020/C 379/01, 2020