{"id":2393,"date":"2019-07-15T13:38:16","date_gmt":"2019-07-15T11:38:16","guid":{"rendered":"https:\/\/www.xbrleurope.org\/?p=2393"},"modified":"2019-07-15T13:45:47","modified_gmt":"2019-07-15T11:45:47","slug":"esma-updates-the-esef-reporting-manual","status":"publish","type":"post","link":"https:\/\/www.xbrleurope.org\/?p=2393","title":{"rendered":"ESMA updates the ESEF Reporting Manual"},"content":{"rendered":"\n<div class=\"wp-block-image\"><figure class=\"aligncenter is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2019\/07\/esma32-60-254_esef_reporting_manual_Page_01-724x1024.jpg\" alt=\"\" class=\"wp-image-2394\" width=\"326\" height=\"461\" srcset=\"https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2019\/07\/esma32-60-254_esef_reporting_manual_Page_01-724x1024.jpg 724w, https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2019\/07\/esma32-60-254_esef_reporting_manual_Page_01-212x300.jpg 212w, https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2019\/07\/esma32-60-254_esef_reporting_manual_Page_01-768x1086.jpg 768w, https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2019\/07\/esma32-60-254_esef_reporting_manual_Page_01-620x877.jpg 620w, https:\/\/www.xbrleurope.org\/wp-content\/uploads\/2019\/07\/esma32-60-254_esef_reporting_manual_Page_01.jpg 1654w\" sizes=\"auto, (max-width: 326px) 100vw, 326px\" \/><figcaption>https:\/\/www.esma.europa.eu\/sites\/default\/files\/library\/esma32-60-254_esef_reporting_manual.pdf <br> <br>The European Securities and Markets Authority (ESMA), the European Union\u2019s securities markets\u2019 regulator, has published Last Friday,  12 July 2019,  an update of its European Single Electronic Format (ESEF) Reporting Manual (Manual). <br> &nbsp;<br> The Manual is aimed at all market participants involved in the implementation of the requirements set out in the ESEF Regulation, and in particular in the first-time preparation of IFRS consolidated financial statements in Inline XBRL. <br> &nbsp;<br> The Manual was originally published by ESMA in December 2017. It is intended to provide guidance on issues commonly encountered when generating Inline XBRL instance documents in compliance with the ESEF Regulation. Following feedback from market participants, ESMA decided to publish a revised version of the Manual to expand existing guidance and update the guidance included in the original publication. <br> &nbsp;<br> XBRL Europe through its working groups and on behalf the XBRL Community, has participated in the \u201cfeedback from market participants\u201d and will continue to contribute to these general improvements. <br><br> <br> <a href=\"http:\/\/eye.sbc29.com\/c?p=xBApB1zgKtDYXkzQqtDE0Jp_GtC-7tDRxBDQoNDX0J7QturQw0pI0Kvj0MroFwEBddlSaHR0cHM6Ly93d3cuZXNtYS5ldXJvcGEuZXUvcHJlc3MtbmV3cy9lc21hLW5ld3MvZXNtYS11cGRhdGVzLWVzZWYtcmVwb3J0aW5nLW1hbnVhbKUzODU5NcQQdtCI0I_Qk1ci4UDQlnxUBtC50JAQ0JetZXllLnNiYzI5LmNvbcQU83BJ0NvQk3w-BP_QiHHQoD_QnTHQ19CDFdCW7w\"><strong>https:\/\/www.esma.europa.eu\/press-news\/esma-news\/esma-updates-esef-reporting-manual<\/strong><\/a>  <br> <br><br> <\/figcaption><\/figure><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":153,"footnotes":""},"categories":[27],"tags":[],"class_list":["post-2393","post","type-post","status-publish","format-standard","hentry","category-latest-news"],"_links":{"self":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts\/2393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2393"}],"version-history":[{"count":3,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts\/2393\/revisions"}],"predecessor-version":[{"id":2397,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=\/wp\/v2\/posts\/2393\/revisions\/2397"}],"wp:attachment":[{"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrleurope.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}