Commission Delegated Regulation (EU) 2022/352 amending the single electronic reporting format taxonomy

The European Commission amends Delegated Regulation (EU) 2019/815 to update the single electronic reporting format taxonomy to reflect the March 2021 IFRS Taxonomy update. The regulation modifies Annex I to update namespace prefixes and replaces Annex VI to include additional label types for marking up IFRS consolidated financial statements. Issuers must apply these changes to annual financial reports for financial years beginning on or after 1 January 2022, with early adoption permitted for years beginning on or after 1 January 2021.

Get EC alerts — same-day email on every new publication.

EUR-Lex

Access to European Union law

This document is an excerpt from the EUR-Lex website

You are here

EUROPA

EUR-Lex home

Delegated regulation - 2022/352 - EN - EUR-Lex

Help

Quick search

Use quotation marks to search for an "exact phrase". Append an asterisk ( * ) to a search term to find variations of it (transp * , 32019R * ). Use a question mark ( ? ) instead of a single character in your search term to find variations of it (ca ? e finds case, cane, care).

Search tips

Read the rest free, and get an email when EC publishes again

Email me when EC publishes something newOne email per publication, same day. Sign in below to keep reading.

Lineage: Amended

amendssupersedesissued underrefers toproposed or not in RegAlertarrows run from the older text to the one that changes it

Timeline

Amended 1 time · last 2022-09-21

2022-09-21ECCommission Delegated Regulation (EU) 2022/2553 amending the single electronic reporting format taxonomyamends

This document amends: Commission Delegated Regulation (EU) 2020/1989 amending the single electronic reporting format taxonomy

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