ESMA updates ESEF reporting manual
10 Jul 2020
The European Securities and Markets Authority (ESMA) has published an update of its European Single Electronic Format (ESEF) Reporting Manual. The manual is aimed at all market participants involved in the implementation of the requirements set out in the ESEF Regulation.
The manual was originally published by ESMA in December 2017. It is intended to provide guidance on issues commonly encountered when generating Inline XBRL instance documents in compliance with the ESEF Regulation. Following feedback from market participants, ESMA decided to publish a second revised version (following a first revision in 2019) of the manual to expand existing guidance and update the guidance included in the publication.
Please click to access the updated manual on the ESMA website.
