ESEF adjustment due to IFRS taxonomy update 2023 and 2024

Topic area:
Key words:
ESEF, IFRS
Initiative
Official name
Final Report on the draft Regulatory Technical Standards amending Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the European Single Electronic Reporting (ESEF)
Type
Other
Level 3 / Other
Initiator
ESMA
Submitted
10.05.2023
Doc. code
Summary
Status
Status

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Current version
Final version
11.07.2024
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, Final Report on the draft Regulatory Technical Standards amending Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the European Single Electronic Reporting (ESEF), 2024