European Single Electronic Format (ESEF)

Topic area:
Status: 03.06.2019 |
Archiviert
Key words:
Regulatory reporting, ESEF, Supplement
Initiative
Official name
COMMISSION DELEGATED REGULATION (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format
Type
Delegated Regulation
Level 2
Initiator
EU
Submitted
25.09.2015
Doc. code
2019/815
Summary
Status
Status

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Current version
Final version
17.12.2018
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
Amendments on ESEF due to IFRS taxonomy update (binding, Supplement, EU)
Amendments on ESEF due to IFRS taxonomy update 2020 (binding, Supplement, EU)
Amendments on ESEF due to IFRS taxonomy update 2021 (binding, Amendment, EU)
ESEF adjustment due to the IFRS Taxonomy Update 2022 (binding, Amendment, EU)
Level 3 / Other
Clarification on the preparation, audit and publication of the financial statements in accordance with ESEF (binding, EU)
Postponement of ESEF obligations for security issuers in fiscal year 2020 (binding, NL)
ESEF Taxonomy 2022 and Conformance Suite 2023 (binding, EU)
ESEF adjustment due to IFRS taxonomy update 2023 and 2024 (non-binding, EU)
ESEF Reporting Manual (binding, Supplement, EU)

Source: EU, 2019/815, 2018