ESMA PROPOSES XBRL FOR ISSUERS’ FINANCIAL REPORTING
The European Securities and Markets Authority (ESMA) has published a feedback statement setting out the digital format which issuers in the European Union (EU) must use to report their company information from 1 January 2020. It concludes that Inline XBRL is the most suitable technology to meet the EU requirement for issuers to report their annual financial reports in a single electronic format because it enables both machine and human readability in one document. (Press release here)
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