07/09/2023 (Agence Europe) – On Wednesday 6 September, the European Securities and Markets Authority (ESMA) published the annual update of its European Single Electronic Format (ESEF) Reporting Manual. In the updated ESEF Reporting Manual, ESMA provides further clarification on how the items included in the IFRS 2023 taxonomy update can be used on a voluntary basis using the extension mechanism. It also provides further guidance on its expectations regarding the implementation of block...