When is it acceptable to delay disclosures of financial information, and when does this conflict with transparency obligations?
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.
The European Securities and Markets Authority (ESMA) has published a consultation paper summarising draft regulatory technical standards (RTS) and implementing technical standards (ITS) that propose changes to the EU’s Securitisation Regulation (SECR).
Reporting standards tend to be hypothetical and without redress and enforcement consequences for misstatements.
The latest Eurofiling event, themed ‘ESEF today, ESG tomorrow,’ shared experiences of the European Single Electronic Format (ESEF) and looked ahead to the future of reporting in Europe: digital, comparable and wide in scope.
XBRL International has submitted its response to the European Commission consultation on the establishment of a European Single Access Point (ESAP) for all reporting data. We argue that ESAP should be the primary source of information disclosed to markets in Europe, driven by XBRL for maximum utility.
The European Securities and Markets Authority (ESMA), has written to the European Commission with its proposals to improve the EU Transparency Directive following the Wirecard case.
The European Securities and Markets Authority (ESMA) has launched a consultation on draft technical standards on crowdfunding under the new European crowdfunding service providers regulation (ECSPR).
This week the European Securities and Markets Authority (ESMA) published a supportive response to the IFRS Foundation’s consultation on establishing a new Sustainability Standards Board (SSB).
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
