Regulatory Alerts2021-11-29
Added · Updated
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.
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