ESEF adjustment due to IFRS taxonomy update 2023 and 2024
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
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