ESMA: Draft regulatory technical standards amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the standards on ESEF
01 Jun 2021 (UPDATED: 13 Mar 2026)
International
1 min read
The draft regulatory technical standards contained in this final report amends or substitutes the relevant annexes of the standards on ESEF to reflect the March 2021 update of the IFRS taxonomy and additional guidance to preparers in order to facilitate marking-up of financial statements.