On the 9th of July ESMA published an update to the ESEF Reporting Manual, which is aimed to help preparation of annual financial reports in Inline XBRL. The update expands existing guidances while at the same time reflecting a number of technical developments within the field.
If your work entails ESEF reporting, you have probably already crossed paths with the manual. ESMA produces the manual in order to assist issuers and software vendors in their creation of Inline XBRL documents that are compliant with the RTS on ESEF. Last week ESMA published the most recent update to the manual.
The manual can be found via ESMA’s website or by clicking here.