ESEF adjustment due to the IFRS Taxonomy Update 2023/2024

Topic area:
Status: 06.11.2024 |
Current
Key words:
Amendment, Regulatory reporting, ESEF, IFRS
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) …/... of 26.9.2024 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
EU
Submitted
27.05.2024
Doc. code
C(2024) 6638 final
Summary
Status
Status

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Current version
Final version
26.09.2024
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: EU, C(2024) 6638 final, 2024