{"id":9666,"date":"2021-10-25T06:18:47","date_gmt":"2021-10-25T04:18:47","guid":{"rendered":"https:\/\/www.auditsi.eu\/?p=9666"},"modified":"2021-10-17T19:34:48","modified_gmt":"2021-10-17T17:34:48","slug":"mener-a-bien-un-projet-esef","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=9666","title":{"rendered":"Mener \u00e0 bien un projet ESEF"},"content":{"rendered":"<p style=\"text-align: justify;\">L\u2019Autorit\u00e9 europ\u00e9enne des march\u00e9s financiers (ESMA) a propos\u00e9 que les rapports financiers annuels des soci\u00e9t\u00e9s \u00e9mettrices de valeurs mobili\u00e8res n\u00e9goci\u00e9es sur des march\u00e9s r\u00e9glement\u00e9s au sein de l&#8217;UE (soci\u00e9t\u00e9s cot\u00e9es) soient publi\u00e9s dans un format num\u00e9rique en utilisant XHTML (eXtensible Langage Signal\u00e9tique Hyper Text). Les \u00e9tats financiers consolid\u00e9s IFRS doivent \u00e9galement \u00eatre balis\u00e9s \u00e0 travers la technologie iXBRL pour y int\u00e9grer en particulier les \u00e9l\u00e9ments de la taxonomie IFRS publi\u00e9s par l\u2019ESMA.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9668\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-2020.png\" alt=\"EY ESEF 2020\" width=\"1497\" height=\"802\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-2020.png 1497w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-2020-300x161.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-2020-1024x549.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-2020-768x411.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-2020-730x391.png 730w\" sizes=\"auto, (max-width: 1497px) 100vw, 1497px\" \/><\/p>\n<p style=\"text-align: justify;\">Le projet ESEF (European Single Electronic Format ou format \u00e9lectronique unique europ\u00e9en) vise \u00e0 harmoniser le format \u00e9lectronique des rapports financiers des soci\u00e9t\u00e9s cot\u00e9es sur les march\u00e9s r\u00e9glement\u00e9s au sein de l\u2019UE. Cela favorisera une simplification et une meilleure accessibilit\u00e9 des rapports ainsi que la possibilit\u00e9 de les rendre comparables les uns avec les autres.<\/p>\n<p style=\"text-align: justify;\">Le format iXBRL permet de cr\u00e9er des documents lisibles tant par l\u2019homme que par la machine. Cette digitalisation des rapports doit permettre d\u2019optimiser le processus de communication financi\u00e8re en facilitant la lecture des \u00e9tats financiers aux parties prenantes.<\/p>\n<p style=\"text-align: justify;\">Enfin, le reporting ESEF sera \u00e9galement un outil qui devrait permettre d\u2019am\u00e9liorer la transparence financi\u00e8re des entreprises pr\u00e9sentes sur ses march\u00e9s.<\/p>\n<p style=\"text-align: justify;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-9667\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-points-cles.png\" alt=\"EY ESEF points cl\u00e9s\" width=\"1360\" height=\"573\" srcset=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-points-cles.png 1360w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-points-cles-300x126.png 300w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-points-cles-1024x431.png 1024w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-points-cles-768x324.png 768w, https:\/\/www.auditsi.eu\/wp-content\/uploads\/2021\/10\/EY-ESEF-points-cles-730x308.png 730w\" sizes=\"auto, (max-width: 1360px) 100vw, 1360px\" \/><\/p>\n<p style=\"text-align: justify;\">EY a r\u00e9alis\u00e9 une \u00e9tude aupr\u00e8s des soci\u00e9t\u00e9s cot\u00e9es pionni\u00e8res pour livrer toutes les informations, conseils et retours d\u2019exp\u00e9rience qui aideront \u00e0 mieux comprendre les exigences r\u00e9glementaires et pr\u00e9parer \u00e0 mener \u00e0 bien les projets ESEF 2021. Le r\u00e9sultat de cette \u00e9tude est <a href=\"https:\/\/www.ey.com\/fr_fr\/assurance\/ey-vous-accompagne-dans-le-cadre-de-la-nouvelle-reglementation-esef\">t\u00e9l\u00e9chargeable sur le site de EY<\/a> et ci-apr\u00e8s.<\/p>\n<p style=\"text-align: justify;\">A titre subsidiaire, la DFCG a publi\u00e9 un <a href=\"https:\/\/www.auditsi.eu\/?p=9074\">cahier technique qui pr\u00e9sente le format ESEF aux DAF<\/a>.<\/p>\n<div id=\"sconnect-is-installed\" style=\"display: none; text-align: justify;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div id=\"sconnect-is-installed\" style=\"display: none;\">2.13.0.0<\/div>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Mener%20%C3%A0%20bien%20un%20projet%20ESEF\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L\u2019Autorit\u00e9 europ\u00e9enne des march\u00e9s financiers (ESMA) a propos\u00e9 que les rapports financiers annuels des soci\u00e9t\u00e9s \u00e9mettrices de valeurs mobili\u00e8res n\u00e9goci\u00e9es sur des march\u00e9s r\u00e9glement\u00e9s au sein de l&#8217;UE soient publi\u00e9s dans un format num\u00e9rique en utilisant XHTML (eXtensible Langage Signal\u00e9tique Hyper Text). Les \u00e9tats financiers consolid\u00e9s IFRS doivent \u00e9galement \u00eatre balis\u00e9s \u00e0 travers la technologie iXBRL pour y int\u00e9grer en particulier les \u00e9l\u00e9ments de la taxonomie IFRS publi\u00e9s par l\u2019ESMA.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Mener%20%C3%A0%20bien%20un%20projet%20ESEF\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[717,324,469],"tags":[2136,354,2508,2287,2291,325,2379,2507,1544,2288,2301,2295,295,2296],"class_list":["post-9666","post","type-post","status-publish","format-standard","hentry","category-comptes-annuels","category-comptes-consolides","category-reglementation-et-demarche-daudit","tag-balise","tag-communication-financiere","tag-comparabilite","tag-esef","tag-esma","tag-etats-financiers","tag-ey","tag-harmonisation","tag-ifrs","tag-ixbrl","tag-marches-financiers","tag-societe-cotee","tag-transparence-financiere","tag-xhtml"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9666","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9666"}],"version-history":[{"count":6,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9666\/revisions"}],"predecessor-version":[{"id":9674,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/9666\/revisions\/9674"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}