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Financial reporting in a single European electronic format: types of errors that can make this process difficult for listed companies

Copyright © Corina Dimitriu si Ana Gagauz - Deloitte Consultanta

Financial reporting in a single European electronic format: types of errors that can make this process difficult for listed companies

DELOITTE CONSULTANTA SRL

15 Oct 2021

Opinion material by Corina Dimitriu, Audit Partner and Ana Gagauz, Senior Audit Consultant, Deloitte Romania

Companies that have securities traded on a regulated market prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and must take into account the European Single Electronic Format (ESEF) reporting requirement. was postponed by one year in 2021, coming into force for the reporting of the financial year started on or after January 1, 2021.

For more information, please see the Romanian version of the article, here.

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Tags : Financial reporting , types of errors , listed companies , Corina Dimitriu , Ana Gagauz , securities traded , IFRS , ESEF

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