The IFRS Foundation comments on ESMA’s Consultation Paper on the European Single Electronic Format (ESEF)
07 January 2016 The IFRS Foundation, which is responsible for the governance and oversight of the International Accounting Standards Board (IASB), welcomes ESMA’s proposal to use the IFRS Taxonomy™ as issued by the IFRS Foundation for structured financial reporting under IFRS. The IFRS Foundation believes that the introduction of structured electronic reporting (which includes the […]
