A new consolidated version of Commission Delegated Regulation (EU) 2019/815 relating to technical standards for the preparation of financial statements of listed issuers in accordance with the European Single Electronic Format (ESEF) was published in the Official Journal (OJ) of the EU. The consolidated text includes the most recent amendments made to the Delegated Regulation made by Commission Delegated Regulation (EU) 2022/2553. Latter revised three annexes to reflect the 2022 updates to the International Financial Reporting Standards (IFRS) taxonomy. Please refer to EventID #18939 in this context for detailed information on the amendments.
Other Features
accounting
disclosure
IFRS
issuer
reporting
transparency
Date Published: 2023-02-22
Date Taking Effect: 2023-01-19
Regulatory Framework: Transparency Directive (TD)
Regulatory Type: information
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