11/05/23 (Agence Europe) – The European Securities and Markets Authority (ESMA) decided on Wednesday 10 May to postpone the modification of the regulatory technical standards for the European Single Electronic Format (ESEF) until 2024. The reasons for this decision are: - limited changes to the IFRS 2023 taxonomy; - the added value of increased monitoring of the implementation of the ESEF; - the impact of a system upgrade on accountants and software providers. In addition, ESMA will carry...