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ESMA integrates latest IFRS updates in its ESEF taxonomy

  • ESMA (European Securities and Markets Authority) (dark gray) Image

07 Jun 2019

The European Securities and Markets Authority (ESMA) has published a draft amendment to the European Single Electronic format (ESEF) to update the core taxonomy to the latest updates to IFRSs.

The core taxonomy currently included in ESEF is the 2017 IFRS Taxonomy. The draft amendment aims to replace that version with the most recent one published by the IFRS Foundation in March 2019. The ESEF will be amended on a yearly basis to reflect updates to the IFRS Taxonomy published by the IFRS Foundation.

The draft follows the publication of the ESEF in the Official Journal of the EU on 29 May 2019.

Please click for the following additional information on the ESMA website:

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.