mhoullier/ESEF-block-tagging-hierarchy

Issues

• Disclosure of notes and other explanatory information covered by RTS 2018 but not by RTS 2021

  #26 opened 2 years ago by thomasklement
  1

• Proposed hierarchy of textblocks

  #29 opened 2 years ago by Phamon
  0

• EBPTF - Questionnable mandatory bocktags

  #28 opened 2 years ago by Phamon
  7

• Agreed upon hierarchical relations

  #22 opened 2 years ago by mhoullier
  1

• DisclosureOfInformationAboutEmployeesExplanatory and DisclosureOfEmployeeBenefitsExplanatory

  #25 opened 2 years ago by mhoullier
  1

• simplification of the hierarchy of disclosures

  #27 opened 2 years ago by Phamon
  2

• DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory definition and relation to other tags?

  #24 opened 2 years ago by mhoullier
  1

• DisclosureOfFinancialRiskManagementExplanatory definition and relation to other tags

  #23 opened 2 years ago by mhoullier
  1

• Systematic use of DisclosureOfNotesAndOtherExplanatoryInformationExplanatory for all notes

  #21 opened 2 years ago by mhoullier
  0

• Inclusion of accounting policies in the corresponding "disclosure" tag

  #20 opened 2 years ago by mhoullier
  0

• What is a disclosure that must be tagged?

  #17 opened 2 years ago by Phamon
  3

• DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory expected narrower tags

  #1 opened 2 years ago by mhoullier
  3

• Expense by nature definition

  #19 opened 2 years ago by Phamon
  0

• ProfitLossFromOperatingActivities, expected content

  #8 opened 2 years ago by mhoullier
  2

• InformationAboutEmployees and EmployeeBenefits

  #9 opened 2 years ago by mhoullier
  1

• ResearchAndDevelopmentExpense and capitalised costs

  #10 opened 2 years ago by mhoullier
  1

• Expenses, expected content

  #7 opened 2 years ago by mhoullier
  1

• InterestIncomeExpense and FinanceIncomeExpense

  #11 opened 2 years ago by mhoullier
  1

• NonControllingInterests and SignificantInvestmentsInSubsidiaries

  #16 opened 2 years ago by mhoullier
  3

• Tags that refer to concepts that are never defined in the standards

  #18 opened 2 years ago by mhoullier
  1

• BorrowingCosts, expected content and placement

  #12 opened 2 years ago by mhoullier
  1

• ExceptionalItems (accounting policy) expected contents

  #15 opened 2 years ago by mhoullier
  3

• RepurchaseAndReverseRepurchaseAgreements expected content

  #6 opened 2 years ago by mhoullier
  0

• InterestsInOtherEntities and BasisOfConsolidation

  #5 opened 2 years ago by mhoullier
  0

• InvestmentsOtherThanInvestmentsAccountedForUsingEquityMethod part of FinancialInstruments?

  #2 opened 2 years ago by mhoullier
  0

• JointVentures and InvestmentsAccountedForUsingEquityMethod

  #4 opened 2 years ago by mhoullier
  1

• SignificantInvestmentsInAssociates and InvestmentsAccountedForUsingEquityMethod

  #3 opened 2 years ago by mhoullier
  0