Implementation of electronic financial reporting according to ESEF

Topic area:
Status: 20.08.2020 |
Archived
Key words:
ESEF, Amendment
Initiative
Official name
Gesetz zur weiteren Umsetzung der Transparenzrichtlinie-Änderungsrichtlinie im Hinblick auf ein einheitliches elektronisches Format für Jahresfinanzberichte
Type
Act/Law
Level 1
Initiator
German government
Submitted
23.09.2019
Doc. code
BGBl. I Nr. 38/2020
Summary
Status
Status

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Current version
Final version
12.08.2020
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
ESEF Reporting Manual (binding, Supplement, EU)

Source: German government, BGBl. I Nr. 38/2020, 2020