ESMA: The European Single Electronic Format is the electronic reporting format in which issuers on EU regulated markets shall prepare their annual financial reports from 1 January 2020.
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ESMA har bestemt at alle børnoterte selskaper i EU etter 1. januar 2020 skal offentliggjøre sine regnskapstall på iXBRL-format. https://www.esma.europa.eu/policy-activities/corporate-disclosure/european-single-electronic-format