ESEF adjustment due to IFRS taxonomy update 2023 and 2024

Topic area:
Key words:
ESEF, IFRS
Initiative
Official name
ESMA postpones to 2024 the annual IFRS amendment of the ESEF
Type
Other
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
Summary
Status
Status

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Current version
Announcement
10.05.2023
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

Source: ESMA, ESMA postpones to 2024 the annual IFRS amendment of the ESEF, 2023