Yesterday the European Securities Markets Authority (ESMA) published the 2024 edition of its ESEF reporting manual. The changes are relatively minor (not unexpected this year) but include guidance on anchoring and on dealing with empty or “dash” facts.
The ABI-XBRL Italia working group has published ESEF-IFRS17 support materials. The aim is to assist listed financial institutions in aligning their consolidated financial statements with Regulation 815/2019 (ESEF) and the accounting principles in IFRS 17 on Insurance Contracts.
This is a post by XBRL International’s Entity Specific Disclosure Task Force (ESDTF). Taxonomy authors expend considerable effort identifying common practice reporting (CPR) elements for inclusion in taxonomies such as the IFRS and US GAAP taxonomies. Filers frequently meet reporting requirements that are not explicitly defined in the accounting standards by creating extension elements. This […]
XBRL Calculations can play an important role in ensuring the quality and accuracy of a financial report, and can flag up errors in both the XBRL tagging and the underlying numbers. Unfortunately, until now, calculation validation reports have been hampered by false positives — validation messages that don’t reflect real issues in the report. The […]
The UK’s Financial Reporting Council (FRC) has published the draft version of the UK Single Electronic Format (UKSEF) Conformance Suite as part of the 2024 Taxonomy annual cycle. Open for public consultation until 31 December 2023, the suite is key to understanding and ensuring compliance with UKSEF filing requirements.
The European Single Electronic Format (ESEF) made its debut in 2021, marking a significant milestone in the digital transformation of financial disclosures for European companies. ESEF’s introduction has opened new avenues for accessing issuer data, fundamentally altering the landscape for financial professionals.
The European Securities and Markets Authority (ESMA) has this week issued its annual revisions to the ESEF Reporting Manual.
The European Securities and Markets Authority (ESMA) has announced that it will postpone the amendment of the European Single Electronic Format (ESEF) Regulatory Technical Standard (RTS) until 2024.
The European Securities and Markets Authority (ESMA) has published its 2022 Corporate Reporting Enforcement and Regulatory Activities Report, outlining activities related to financial and non-financial information, and European Single Electronic Format (ESEF) reporting.
For all those beginning to use block tagging under the European Single Electronic Format (ESEF) mandate this year, ToppanMerrill have released a webinar, guiding viewers through the requirements. Block tagging is currently the final phased-in requirement for ESEF submissions and applies to all European and UK public issuers with consolidated IFRS Financial Statements.
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