Regulatory Alerts2022-09-21
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Commission Delegated Regulation (EU) 2022/2553 amending the single electronic reporting format taxonomy
The European Commission amends Delegated Regulation (EU) 2019/815 to update the taxonomy for the single electronic reporting format in line with the 2022 IFRS Taxonomy. Issuers must apply the updated Annexes I, II, and VI to annual financial reports for financial years beginning on or after 1 January 2023, with early application permitted for years starting on or after 1 January 2022. The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
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