ESMA publishes an update to the ESEF XBRL taxonomy 2022 files and the ESEF Conformance Suite 2023
The European Securities and Markets Authority (ESMA), the EU’s financial markets regulator and supervisor, has today published an update to the European Single Electronic Format (ESEF) XBRL taxonomy 2022 files and the ESEF Conformance Suite 2023 to facilitate the implementation of the ESEF Regulation. ESMA has previously decided to postpone to 2024 the annual amendment …