ESMA Release ESEF Video Tutorial
With the 2020 switch to European Single Electronic Format (ESEF) fast approaching the European Securities and Markets Authority (ESMA) have released the first in a series of tutorial videos designed to guide relevant market participants through the new requirements.
This first video is a brief introduction to the key requirements foreseen by ESMA’s draft regulatory technical standards (RTS) on ESEF.
This includes the requirement for all annual financial reports to be prepared in xHTML, within which financial data is tagged using inline XBRL. The video gives an introduction to the tagging process and requirements for ESEF.
Watch the video here.