Perspectives 2021 pour les sociétés d’investissement

A white paper on the European Single Electronic Format.

Beginning January 2020, the European Union regulated issuers will be required to prepare their annual reports in compliance with the European Single Electronic Format (ESEF). The European Securities and Markets Authority (ESMA) has determined that iXBRL is the most suitable technology to support ESEF reporting as it enables both machine and human readability in one document. This mandate will standardize the presentation of financial data in annual reports across the EU.

This white paper details the new requirements, the benefits of ESEF and iXBRL and provides a roadmap for preparation.