Malta:
ESMA Issues Consultation Paper On The ESEF
13 October 2015
GVZH Advocates
To print this article, all you need is to be registered or login on Mondaq.com.
By virtue of the amended Transparency Directive
Issuers listed on regulated markets are required to prepare their
annual financial reports (AFR) in an European Single Electronic
Format (ESEF) from 1 January 2020.
There are two objectives behind the ESEF:
- To facilitate the submission for issuers;
- To facilitate the accessibility, analysis and comparability for
investors and regulators.
To this end, ESMA launched a consultation on the regulatory
technical standards pertaining to the ESEF which also explores ways
forward with respect to the establishment of an ESEF.
The consultation closes on 24th December 2015, and the relevant
link can be found here, whilst the link to the MFSA
Circular can be found here.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
POPULAR ARTICLES ON: Accounting and Audit from Malta
IFRS Roundup
KPMG Malta
International Financial Reporting Standards (IFRS) are constantly evolving, providing new ways for businesses to present their financial position and performance...
Auditing iGaming Entities
Finance Malta
The last decade has seen Malta emerge as the undisputed front-runner in the regulation of the online gaming industry. According to the latest MGA Annual Report, as of the end of 2022...
The Internal Auditor's Evolving Role
KPMG Malta
The Internal Audit Function is strategically positioned within the governance structure to contribute to stakeholder trust and deliver value.
All Eyes On: The Future Of Audit
KPMG Malta
New and emerging technologies and accelerated digitalisation are radically changing the future of audit. At KPMG we are committed to transforming the future of audit by serving the public interest...