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Items tagged with "Anchoring"

Wider, Narrower: Anchoring in ESEF

As we have reported here before, from January 2020, under ESEF, all IFRS annual report face financial statements issued in the EU’s regulated markets will need to be marked up with Inline XBRL tags. ESMA are using the ESEF taxonomy, an extension of the IFRS taxonomy. To accommodate non-standard disclosures, ESMA are allowing taxonomy extensions. […]

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Draft Guidelines: Using the ESEF Rules for Anchoring Extensions

 XBRL International’s Entity Specific Disclosure Task Force (ESDTF) has published draft guidance to help those who will be preparing iXBRL reports or developing software that complies with ESMA’s ESEF regulation better understand how to anchor entity-specific concepts to ESEF taxonomy concepts. This guidance is draft, and non-normative, but is intended to assist software firms and issuers […]

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