On 9 July 2020, the European Securities and Markets Authority updated its reporting manual on the European single electronic format (ESEF). The update expands existing guidance and reflects developments in the technical specifications.

The ESEF reporting manual is aimed at all market participants involved in the implementation of the requirements set out in the ESEF Delegated Regulation (Commission Delegated Regulation (EU) 2019/815 of 17 December 2018 supplementing Directive 2004/109/EC of the European Parliament and of the Council with regard to regulatory technical standards on the specification of a single electronic reporting format), and in particular in the first-time preparation of IFRS consolidated financial statements in Inline XBRL.