ESEF adjustment due to the IFRS Taxonomy Update 2022

Topic area:
Status: 03.01.2023 |
Archived
Key words:
ESEF, Regulatory reporting, IFRS, Sustainable Finance / ESG, Amendment
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
EU
Submitted
06.06.2022
Doc. code
2022/2553
Summary
Status
Status

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Current version
Final version
21.09.2022
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 Taxonomy Update (non-binding, INT)
ESEF Taxonomy 2022 and Conformance Suite 2023 (binding, EU)

Source: EU, 2022/2553, 2022