What is ESEF iXBRL, the reporting format for annual reports
ESEF stands for European Single Electronic Format. It is a format of reporting that will be mandated by the European Stocks and Markets Agency (ESMA) for all Annual Financial Reports from 1st of January 2020.
Who should submit annual reports in ESEF format with ESMA?
Any company, regardless of whether their registered office is in the EU or in a third country, with securities listed on a regulated UK or European exchange will be required to conform to ESEF reporting requirements.