This year European issuers filing with the European Single Electronic Format (ESEF) will be required, for the first time, to use block tagging to mark up the notes in their financial statements. This has implications, and presents certain challenges, for software providers, filers, and auditors alike.
At the end of December the European Securities and Markets Authority (ESMA) published the 2022 European Single Electronic Format (ESEF) XBRL taxonomy files and an update to the ESEF Conformance Suite.
The UK’s Financial Conduct Authority (FCA) has issued updated guidance for filers preparing to navigate new block tagging requirements while reporting under the European Single Electronic Format (ESEF) mandate.
The European Single Electronic Format (ESEF) project, which requires EU listed companies to publish annual reports in Inline XBRL, has seen highly designed, “glossy” reports being prepared in the structured data format for the first time.
The Autorité des marchés financiers (AMF), France’s stock market regulator, has made what it calls “a very positive assessment at the end of the first year” of European Single Electronic Format (ESEF) implementation.
As new block tagging requirements get closer for next year’s European Single Electronic Format (ESEF) reporting cycle, a post from Toppan Merrill offers concise compliance insights and best practices.
The FRC Lab reports on lessons learnt from the first year of mandatory digital reporting in the UK. It finds that many companies are rising to the challenge of the ESEF format, and points the way forward on more that needs to be done on data quality.
Our filings repository at filings.xbrl.org continues to expand, and we are delighted to note that it now contains over 4,000 European Single Electronic Format (ESEF) reports.
ESMA has recently published the annual update of its ESEF Reporting Manual, providing welcome clarification on block tagging and fine-tuning some existing rules. We summarise the key changes in a new blog post.
The European Securities and Markets Authority (ESMA) has recently published an updated version of the ESEF Reporting Manual. The next reporting cycle will see a significant expansion of the European Single Electronic Format (ESEF) tagging requirements, with preparers now required to tag the notes that accompany their financial statement. The updates to the reporting manual […]
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