ESMA updates the ESEF Reporting Manual

The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, published an update of its Reporting Manual on the European Single Electronic Format (ESEF). The update expands existing guidance and reflects relevant developments in the technical specifications.
The ESEF Reporting Manual is aimed at all market participants involved in the implementation of the requirements set out in the ESEF Delegated Regulation, and in particular in the first-time preparation of IFRS consolidated financial statements in Inline XBRL.