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ESMA integrates latest IFRS updates in its ESEF taxonomy

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

08 Dec 2020

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

The amendments replace the 2019 IFRS Taxonomy with the most recent one published by the IFRS Foundation in March 2020 as core taxonomy. The ESEF is amended on a yearly basis to reflect updates to the IFRS Taxonomy published by the IFRS Foundation.

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

Note: A corresponding delegated regulation was published in the Offical Journal of the European Union on 18 December 2020.

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.