03/07/2023
ESMA31-62-1193
List of prospectus thresholds Issuer disclosure, Prospectus
Reference
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29/03/2023
ESMA32-63-1385
2022 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus
Annual Report
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27/03/2023
ESMA32-65-391
Terms of Reference - Issuers Standing Committee Issuer disclosure
Reference
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27/02/2023
ESMA32-61-506
Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure
Letter
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27/02/2023
ESMA32-61-505
Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure
Letter
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22/12/2022
ESMA32-60-890
ESEF Taxonomy Validation Rules 2022 Electronic reporting
Reference
22/12/2022
ESMA32-60-891
ESEF Taxonomy 2022 Architecture Electronic reporting
Reference
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22/12/2022
ESMA32-60-792
ESEF XBRL Taxonomy Documentation 2022 Electronic reporting
Reference
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21/12/2022
ESMA32-60-894
ESEF conformance suite 2022 summary of tests Electronic reporting
Reference
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21/12/2022
ESMA32-60-893
ESEF conformance suite 2022 documentation Electronic reporting
Reference
DOWNLOAD 691.69 KB
21/12/2022
ESMA32-60-892
ESEF Conformance Suite 2022 Electronic reporting
Reference
DOWNLOAD 2.05 MB
Related documents
Summary Main document:
2022 ESEF conformance suite test files
Related documents:
ESEF conformance suite 2022 documentation
ESEF conformance suite 2022 summary of tests
Copyright notice © IFRS Foundation
Copyright and database right in the IFRS Taxonomy Materials is being held by the IFRS Foundation. The IFRS Taxonomy Materials are produced using XBRL language with the permission of XBRL International.
The IFRS Foundation shall not assert its rights in the IFRS Taxonomy Materials within the EEA towards the preparation and use of tagged IFRS financial statements in the context of application of IFRS Standards.
The IFRS Foundation reserves all other rights, including but not limited to those outside the EEA.
Commercial use including reproduction is strictly prohibited. For further information please contact the IFRS Foundation at www.ifrs.org
Translated versions
15/12/2022
ESMA31-67-535
Practical Guide on notifications of major holdings under the Transparency Directive About ESMA, Issuer disclosure, Transparency
Reference
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07/12/2022
ESMA32-51-981
Verena Ross' speech at 2022 EFRAG Conference Where Is Corporate Reporting Heading?, 7 December 2022 Issuer disclosure, Speeches
Speech
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28/10/2022
ESMA32-63-1320
ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting
Statement
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24/08/2022
ESMA32-60-254
ESEF Reporting Manual Electronic reporting
Reference
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24/08/2022
ESMA32-60-850
Final Report draft RTS amending RTS on ESEF 2022 Electronic reporting
Final Report
DOWNLOAD 7.56 MB
23/05/2022
ESMA32-51-907
Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting
Letter
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13/05/2022
ESMA32-339-208
Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Issuer disclosure
Statement
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13/05/2022
ESMA32-63-1277
Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports Issuer disclosure
Statement
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01/04/2022
ESMA32-51-370
Q&A on ESMA Guidelines on Alternative Performance Measures Issuer disclosure, About ESMA
Q&A
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