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Timeframe

Update 2021 of the core taxonomy adopted as ESEF Regulation

On 7 March 2022, the fourth version of the European Commission’s delegated Regulation (EU) 2022/352 of 29 November 2021 supplementing Directive 2004/109/EC of the European Parliament and of the Council as regards regulatory technical standards for the specification of a single electronic reporting format (ESEF) was published in the Official Journal of the European Union. Read more

GAAS 12 published

The Federal Ministry of Justice published the German Accounting Amendment Standard No. 12 in the authoritative German version pursuant to § 342 (2) HGB in the Official Gazette “Bundesanzeiger” on 7. März 2022 Read more

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