Article summary
The European Securities and Markets Authority (ESMA) has published the annual update of its reporting manual on the European Single Electronic Format (ESEF). Issuers are expected to follow the guidance provided in the manual when preparing their 2022 annual financial reports, as are software firms when developing software used for the preparation of annual financial reports in Inline XBRL. ESMA has also published its final report on the draft regulatory technical standards (RTS) amending Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy laid down in the RTS on ESEF.
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