Europejski Jednolity Format Sprawozdawczy (ESEF): aktualne założenia oraz planowane zmiany
European Single Electronic Format: Current Assumptions and Changes Planned

Summary/Abstract: For several years, annual financial reports of companies listed on regulated European Union capital markets have been prepared using XBRL, in accordance with the assumptions of the European Single Electronic Format (ESEF). Recently, there have been some actions taken to modify these assumptions. The article describes the current as well as new solutions within ESEF, identifies the most important changes planned and attempts to determine possible consequences of the modified reporting rules.

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