Latest IFRS updates integrated into the ESEF taxonomy
30 Dec 2022
The European Securities and Markets Authority (ESMA) has developed amendments to the European Single Electronic format (ESEF) to update the core taxonomy to the latest updates to IFRSs.
The amendments replace the 2021 IFRS Taxonomy with the most recent one published by the IFRS Foundation in March 2022 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 30 December 2022 entry in the Official Journal of the European Union.