Accountancy Europe´s factsheet provides an overview of these digital reporting requirements, including practical advice for preparers of financial information and the implications for statutory auditors.
From 1 January 2020 on, EU law requires listed companies to report their financial statements in the European Single Electronic Format (ESEF). This harmonised format makes reports machine-readable. With ESEF, the European Commission aims to facilitate access, analysis and comparability of financial statements and make reporting easier. This eventually serves to support investors in their investment decisions.
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