XBRL News from Switzerland and Europe


Here are the most relevant developments in the world of structured reporting we became aware of in the course of last week.

1  Swiss Consultation responses published 

2  ESMA updates the European Single Electronic Format reporting manual

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.

 We have a self-imposed constraint of 3 news stories each week because we serve busy senior leaders in Fintech who need just enough information to get on with their job.

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