Preparations for 2020 have already started at the European Securities and Markets Authority for Inline XBRL
ESMA which announced this week that it is seeking volunteers for Inline XBRL field tests. These will consist of transforming annual financial reports from issuers into Inline XBRL documents, in accordance with ESMA’s draft of the European Single Electronic Format (ESEF) specification. Annual Financial Reports prepared under IFRS will have to be filed in Inline XBRL across Europe for all public companies for reports that relate to fiscal years that start on or after 1 January 2020. Read more…
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ESMA opens up for Inline XBRL tests