Here are the most relevant developments in the world of structured reporting we became aware of in the course of last week.
The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, today 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.
It’s an update – enough said.
3 Glory to Ukraine
There would have been a story from Russia, but since that country’s leadership has chosen to take a temporary leave from the civilised world, we choose to disregard it.
Christian Dreyer CFA is well known in Swiss Fintech circles as an expert in XBRL and financial reporting for investors.
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