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The European Single Electronic Format
The European Single Electronic Format is the electronic format to be used by all publishers to submit annual financial reports on the use of listed companies starting from 1 January 2020, in accordance with the provisions of the Transparency Directive (2004/109 / EC, as amended by Directive 2013/50 / EU), in order to facilitate the accessibility, analysis and comparability of annual financial reports.
What does the ESEF entail?
- Annual financial reports are to be prepared in xHTML format.
- Consolidated financial statements prepared in accordance with IFRS included in the annual financial report must be XBRL tagged, using the IFRS taxonomy.
- XBRL tags are embedded in the xHTML document using the Inline XBRL (“iXBRL”) specifications.
KPMG can provide:
- Expert assistance
The first ESEF reporting may give rise to interpretations of the IFRS taxonomy. The knowledge and experience of KPMG experts in the field of IFRS taxonomy will help you save time and avoid errors. - CCH Tagetik
Quickly and accurately prepare your iXBRL file in accordance with ESMA, ESEF requirements using CCH Tagetik iXBRL certified solution.
© 2020 KPMG Advisors Single Member S.A., a Greek Societe Anonyme and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.