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Latest IFRS updates integrated into the ESEF taxonomy

  • European Union Image

19 Dec 2019

The second version of the European Commission’s delegated Regulation (EU) 2019/2100 on regulatory technical standards for the specification of a single electronic reporting format (ESEF) was published in the Official Journal of the European Union on 16 December 2019.

Until now, the core taxonomy included in ESEF was the 2017 IFRS Taxonomy. The amendment replaces 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.

Please click to access the updated regulation in the Official Journal.

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.