ESMA updates the European Single Electronic Format Reporting Manual
ESMA Guidelines and Recommendations
Date:
05 October 2022
On 24 August 2022, the European Securities and Markets Authority (ESMA), 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 ESEF regulatory technical standards (RTS) requirement to mark up the notes to the IFRS consolidated financial statement following the “block tagging” approach.