ESEF Reporting Manual

Topic area:
Status: 11.09.2023 |
Aktuell
Key words:
ESEF, Supplement
Initiative
Official name
ESEF Reporting Manual - Preparation of Annual Financial Reports in ESEF format
Type
Manual
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-60-254 Rev
Summary
Status
Status

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Current version
Updated version
31.08.2023
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
Implementation of electronic financial reporting according to ESEF (binding, Amendment, DE)
Level 2
European Single Electronic Format (ESEF) (binding, Supplement, EU)
Amendments on ESEF due to IFRS taxonomy update (binding, Supplement, EU)
Amendments on ESEF due to IFRS taxonomy update 2020 (binding, Supplement, EU)
Level 3 / Other
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Source: ESMA, ESMA32-60-254 Rev, 2023