Consultation response

19 January 2016

FEE responds to ESMA’s consultation on the European Single Electronic Format (ESEF)


FEE has responded to the European Securities and Markets Authority (ESMA) consultation on the regulatory technical standards for European Single Electronic Format (ESEF). ESMA proposes a new format that publicly listed companies will need to use for preparing their annual financial reports starting 1 January 2020. FEE thinks the reporting should be in line with IFRS taxonomy requirements. Therefore, FEE encourages ESMA to initiate a debate on better auditability of the process of electronic ‘tagging’ of the information.

Related documents:
Comment letter on ESMA’s consultation on European Single Electronic Format (ESEF)

Related links:
ESMA’s consultation paper on European Single Electronic Format
 FEE’s response to the European Commission’s Questionnaire on the Evaluation of the IAS Regulation
 FEE’s policy statement on the eXtensible Business Reporting Language (XBRL) 


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