Transcription of ESEF Reporting Manual
{{id}} {{{paragraph}}}
Example: tourism industry
ESEF Reporting Manual
5 August 2022 | ESMA32-60-254rev ESEF Reporting Manual Preparation of annual Financial Reports in ESEF format 2 1 Table of Contents I. Introduction .. 4 table of updates ..151 Guidance for issuers ..15 Presentation of annual Financial Reports (AFRs) in ESEF and in other formats than ESEF 15 Use of languages ..16 Use of elements that are available in the IFRS Taxonomy but are not included in the ESEF taxonomy ..17 Selection of appropriate elements to mark up disclosures ..18 Anchoring ..19 Use of line items or domain members ..20 Use of positive and negative values (signage) ..22 Units of measure ..22 Footnotes ..23 Block tagging ..24 2 Guidance for software firms to ensure technical validity ..28 Contexts ..28 Facts ..30 Footnotes ..33 Restrictions on Inline XBRL and other constructs ..34 Other content of Inline XBRL documents ..35 Report packages.
3. The content of this document is aimed at issuers who are required to prepare annual financial reports in ESEF format in accordance with Article 4(7) of the Transparency Directive (TD) 2 and the RTS on ESEF, and at software firms developing software used for the preparation of annual financial reports in Inline XBRL.
Loading..
Tags:
Information
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document: