Europejski Urząd Nadzoru Giełd i Papierów Wartościowych (European Securities and Markets Authority - ESMA), Ostateczny raport dotyczący projektu technicznych standardów regulacyjnych zmieniających rozporządzenie delegowane (UE) 2019/815 w odniesieniu do aktualizacji taksonomii dla Europejskiego Jednolitego Elektronicznego Raportowania (ESEF) w 2024 roku

28 May 2024

[Updated with Corrigendum on 11 July 2024]

ESMA32-2009130576-3011 Rev

Final Report

On the draft Regulatory Technical Standards amending Delegated Regulation (EU) 2019/815 as regards the 2024 update of the taxonomy for the European Single Electronic Reporting (ESEF)

1 Executive Summary

Reasons for publication

The European Single Electronic Format (ESEF) uses a taxonomy for digitally reporting International Financial Reporting Standards (IFRS) consolidated financial statements which is based upon, and extends from, the IFRS Accounting Taxonomy. The IFRS Foundation annually updates this financial taxonomy to incorporate various developments, including the issuance of new IFRSs, the amendment of existing IFRSs, the analysis of common disclosures reported and enhancements to content or technology.

Following the publication of Commission Delegated Regulation (EU) 2019/815, known as ‘the RTS on ESEF’, ESMA has released draft RTS amending the RTS on ESEF to reflect the subsequent updates...