ESEF XBRL Taxonomy 2019
News announcement made by FSMA : ESMA has updated its ESEF XBRL Taxonomy.
This publication aims to facilitate the implementation of the ESEF Regulation by providing XBRL taxonomy files that are compliant with all relevant technical and legal requirements in the updated ESEF Regulation.
The ESEF taxonomy is based on the IFRS Taxonomy. As the IFRS Standards evolve, the ESEF Regulation and the corresponding ESEF XBRL taxonomy files evolve accordingly to provide preparers with the most relevant taxonomy for tagging International Financial Reporting Standards (IFRS) consolidated financial statements.
You may find the new taxonomy files at the following links:
- The news item: https://www.esma.europa.eu/press-news/esma-news/esma-updates-esef-xbrl-taxonomy-files-facilitate-implementation-esef-regulation;
- The taxonomy and accompanying documentation: https://www.esma.europa.eu/document/esma-esef-taxonomy-2019 – including the downloadable zip; folder: https://www.esma.europa.eu/sites/default/files/library/esef_taxonomy_2019.zip;
- The list of all taxonomy entry points: https://www.esma.europa.eu/esef-taxonomy-2019.
This publication follows the publication in the Official Journal of the EU of the 2019 Amendment to the ESEF Regulation (Commission Delegated Regulation n. 2019/2100) on Monday 16 December.
