ESMA updates ESEF reporting manual
25 Aug, 2022
The European Securities and Markets Authority (ESMA) has published the annual update of its reporting manual on the European Single Electronic Format (ESEF).
This year’s highlight is the new guidance in relation to the requirement to mark up the notes to the IFRS consolidated financial statement following the “block tagging” approach.
Please click to access the updated reporting manual on the ESMA website.