ESEF & auditing

Annual financial reports from issuers of the securities traded in the European financial markets must be published in the European Single Electronic Format – ESEF – for financial years beginning on January 1, 2020. In the future, IFRS consolidated financial statements must be published in the form of “Inline XBRL® data” – a “hybrid type” document, on the one hand like a website “readable for human eyes” (xHTML), supplemented by selected machine-readable XBRL®structural information.

anuboXBRL offers auditing companies the following services:
    • as part of your ESEF project at the issuer
      • Collaboration, possibly only in the background
      • Second level support for technical questions as part of your consulting assignment
    • Training of your employees
    • within the scope of your mandate to audit, “review”, or similar of the ESEF data:
      • Support of your audit procedures for mapping
      • to generated instance and
      • company-specific taxonomy extension.
      • Compliance with the ESMA Regulatory Technical Standards (RTS) in technical and
        content-related view, among others
      • Adherence to further technical “best practices”

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