- 9:30 – 9:35 – Introduction of day 2 – Welcome words – Bruno Tesnière, Chair XBRL Europe, Gilles Maguet CEO XBRL Europe
- 9:35 – 9:55 – European Commission – “update on ESAP” – Ward Mohlmann, Deputy Head of Unit FISMA C1
- 9:55 – 10:15 – ESMA – “ESEF: Tagging the notes” Eduardo Moral Prieto – Senior Policy Officer at ESMA
- 10:15 – 10:35 – OAM Bundesanzeiger – “ESEF – Best practice Germany “ – Sabrina Over – Ulrich Brass
- 10:35 – 10:55 – AMF (French National Competent Authority) – “2021, a stepping stone for 2022 ESEF filings: the AMF views” Nicolas Pentcheff – Direction des Affaires Comptables
- 10:55 – 11:15 – Coffee Break
- 11:15 – 11:35 –Common understanding and common practices for mapping and tagging (France) – Lise Chorques executive Director of Acteo, Thomas Verdin XBRL France / BM&A
- 11:35 – 11:55 – XBRL Europe Best Practice Task Force update – Pierre Hamon – Bodo Kesselmeyer XBRL Europe
- 11:55 – 12:05 – Decision points for Auditors – XBRL Europe / PwC – Jon Rowden
- 12:05 – 12:30 Panel Session chaired by Jon Rowden
BACK TO THE MAIN PROGRAM
Speaker: Eduardo Moral Prieto
|Eduardo has been working as a senior policy officer at the European Securities and Markets Authority (ESMA) in different roles on topics related to audit, corporate reporting, credit rating agencies (CRAs) and securitisation since 2013. Eduardo is currently working in the implementation of the European Single Electronic Format (ESEF), the legislative proposals on the European Single Access Point (ESAP), the development of sustainability reporting, the digitalisation of non-financial information as well as on auditing matters participating at the Committee of European Auditors’ Oversight Bodies (CEAOB). Previously, he worked six years at the European Commission – DG FISMA, CRAs and Audit Unit— where he participated to the development of the CRA3 and Audit Regulation and setting up the equivalence regimen and cooperation with third country auditors’ oversight bodies. Eduardo is a Spanish national, and began his career as a supervisor in the Spanish oversight authority for auditors (ICAC) and previously, for insurance entities and pensions funds (DGSFP). He holds masters degrees in law and economics from Deusto University, Bilbao.|
Speaker: Nicolas Pentcheff
|Nicolas is a senior officer in the accounting division of the French Markets Authority, where he has been in charge of ESEF-related matters for the past 18 months. He is in contact with issuers and represents the AMF in several working groups on ESEF, including at ESMA level. Prior to joining the AMF, he worked as a manager on audit engagements of listed companies in a Big Four firm.|
Speaker: Thomas Verdin
|Thomas VERDIN is Vice Chair of XBRL Europe and active member of XBRL UK and XBRL France. He is co-chairing the ESEF Mapping Working Group of XBRL France.
Thomas is Managing Director at BM&A UK and expertise provider at TESH Advice, working as a consultant for banks, insurance firms and listed corporate regarding their regulatory reporting requirements (COREP, FINREP, QRT, ESEF, ESG).
Thomas holds an MBA from Collège des Ingénieurs (Paris – Stuttgart – Montreal). He is a Civil Engineer with a double degree from École Polytechnique de Bruxelles and École Centrale Paris.
Speaker: Lise Chorques
|Acteo is an association whose main object is to assure the participation of major French companies in the international harmonisation of accounting standards. It has successfully pursued this objective for over 20 years.
It has taken note of the recent developments in the establishment of European electronic reporting databases and the rapid expansion of requirements for the harmonised reporting of non-financial data. In view of its observation it has recently broadened the objective of the association to include participation in other topics closely related to financial reporting such as ESEF and the harmonisation of non-financial reporting requirements .
Host: Jon Rowden
|Jon Rowden leads PwC’s iXBRL services in the UK and coordinates PwC’s Europe-wide network on ESEF. Jon is currently a member of XBRL Europe’s Executive Committee.|