INDEX (ESMA/ESEF Financial Reporting)

The ESMA/ESEF using IFRS Financial Reporting Scheme is a working proof of concept and prototype XBRL-based digital financial reporting scheme that demonstrates a modern approach to creating a financial reporting scheme. This approach can be used for general purpose or special purpose financial reporting. The provided metadata is used both creation of reported information and consumption of reported information.

This page contains detaied information primarily for use by machines reading the information. For better human-readable information and a summary, please go to the HOME page.

This 'logical system' or 'ontology-like thing' was created leveraging the Open Source Framework for Implementing XBRL-based Digital Financial Reporting. It will ultimately be adjusted to support the OMG Standard Business Report Model (SBRM). To understand why this ontology-like thing is important, please have a look at Artificial Intelligence and Knowledge Engineering Basics in a Nutshell.

For one resource that ties all the puzzle pieces of XBRL-based digital financial reporting together, please see Intelligent XBRL-based Digital Financial Reporting. If you want the most recent information, then follow my blog.

ESMA/ESEF using IFRS Financial Reporting Scheme Knowledge Base

The ESMA/ESEF using IFRS Financial Reporting Scheme XBRL Taxonomy describes this financial reporting scheme.