23/04/2026 (Agence Europe) – On Tuesday, 21 April, the European Securities and Markets Authority (ESMA) published the ‘2025 ESEF XBRL’ taxonomy files – a standardised digital dictionary that is used to tag and automatically organise data from financial statements – as well as an updated version of the ‘Conformance Suite’ in order to prepare the 2026 IFRS statements. This update incorporates the new ‘IFRS 18’ (see EUROPE 13811/30) while allowing companies to choose between the old framework (‘IAS 1’) and the new one. It aims to not only make it easier for companies to adapt to this change but also make the production of digital statements secure. ESMA indicated on Tuesday that no changes are planned to be made to either the technical rules (‘RTS’) or the ‘XBRL’ taxonomy in 2026 in order to ensure stability. The intention behind this decision is to be consistent with the IFRS Foundation’s decision. See the ‘2025 ESEF XBRL’ files: https://aeur.eu/f/lnt and the ‘Conformance Suite’: https://aeur.eu/f/lnu (BD)