ESMA updates ESEF reporting manual

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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.

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.