FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT
In: Annals of the University of Oradea: Economic Science, Jg. 31 (2023), Heft 2, S. 103-108
Online
academicJournal
Zugriff:
Companies with securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement. was postponed by one year in 2021, coming into force for the reporting period beginning on or after the 1st of January 2021. Therefore, according to the European regulatory framework, sole proprietorships that have securities traded on a regulated market must prepare in full the annual financial statements in the Extensible Hypertext Markup Language (xHTML) format. This article aims to show what ESEF reporting is and the eXtensible Business Reporting Language (XBRL), which are the benefits of digital business reporting and the opportunities that arise from using XBRL.
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FINANCIAL REPORTING IN A EUROPEAN SINGLE ELECTRONIC FORMAT
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Autor/in / Beteiligte Person: | Cati-Loredana DUMITRU (SOARE) |
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Zeitschrift: | Annals of the University of Oradea: Economic Science, Jg. 31 (2023), Heft 2, S. 103-108 |
Veröffentlichung: | University of Oradea, 2023 |
Medientyp: | academicJournal |
ISSN: | 1582-5450 (print) ; 1222-569X (print) |
DOI: | 10.47535/1991AUOES31(2)010 |
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