RegAlert2020-11-06
Added · Updated
Commission Delegated Regulation (EU) 2020/1989 amending the single electronic reporting format taxonomy
The European Commission amends Delegated Regulation (EU) 2019/815 to incorporate the March 2020 update of the IFRS Taxonomy into the regulatory technical standards for the single electronic reporting format. Issuers must apply this updated taxonomy to annual financial reports for financial years beginning on or after 1 January 2021, with an optional early adoption for years beginning on or after 1 January 2020. The regulation also updates specific namespace definitions in Annex I and adds a copyright notice for the IFRS Taxonomy Materials.
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Amended 1 time · last 2021-11-29
Source: European Commission — original document · Summary generated with machine assistance and reviewed before publication; the authoritative text is the regulator's original document. How RegAlert works
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