XBRL Assurance
XBRL stands for eXtensible Business Reporting Language and is the reporting format that financial reports should be created with. It was introduced to make reporting easier and to facilitate accessibility, analysis, and comparability of annual financial reports.
Under the European Single Electronic Format (ESEF) regulation, issuers whose securities (shares or bonds) are admitted to trading on an EU-regulated market, must comply issuers whose securities (shares or bonds) are admitted to trading on an EU regulated market, for annual financial reports for fiscal years beginning on or after 1 January 2021.
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