European Commission 21 September 2022, Commission Delegated Regulation (EU) 2022/2553 of 21 September 2022 amending the regulatory technical standards laid down in Delegated Regulation (EU) 2019/815 as regards the 2022 update of the taxonomy for the single electronic reporting format (Text with EEA relevance)

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Commission Delegated Regulation (EU) 2022/2553 updates the regulatory technical standards for the single electronic reporting format by incorporating the 2022 IFRS Taxonomy to ensure Union-level comparability of electronic financial statements. The regulation replaces Annexes I, II, and VI of Delegated Regulation (EU) 2019/815 to provide revised guidance and mandatory markup elements for issuers. These requirements apply to annual financial reports for financial years beginning on or after 1 January 2023, with an option for early implementation for financial years beginning on or after 1 January 2022.AI