ESMA Publishes 2020 ESEF XBRL Taxonomy Files And ESEF Conformance Suite
The European Securities and Markets Authority (ESMA), the EU securities markets regulator, yesterday published the 2020 ESEF XBRL taxonomy files and an update to the ESEF Conformance Suite to facilitate implementation of the ESEF Regulation.
ESMA aims to facilitate the implementation of the European Single Electronic Format (ESEF) by providing to XBRL taxonomy files and Conformance Suite test files that reflect the requirements contained in the 2020 draft update to the ESEF Regulation and the 2020 update to the ESEF Reporting Manual.
The 2020 ESEF taxonomy is based on the 2020 IFRS Taxonomy, prepared and updated annually by the IFRS Foundation. The taxonomy package includes labels in all EU languages.
The ESEF Regulation requires that all issuers with securities listed on an EU regulated market prepare their annual financial reports in xHTML and mark-up the IFRS consolidated financial statements contained therein using XBRL tags and the iXBRL technology.
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