La Commission européenne a publié hier un communiqué de presse suite au vote de la nouvelle directive sur la transparence. Le nouveau texte prévoit le passage à XBRL pour toutes les entreprises cotées pour 2020:
"A harmonised electronic format for reporting would be very beneficial for issuers, investors and competent authorities, since it would make reporting easier and facilitate accessibility, analysis and comparability of reports. For this reason the preparation of annual financial reports in a single electronic reporting format will be mandatory as from 1 January 2020. ESMA has been tasked to develop draft regulatory standards for adoption by the Commission, to specify the electronic reporting format, with due reference to current and future technological options, such as eXtensible Business Reporting Language (XBRL)."

http://europa.eu/rapid/press-release_MEMO-13-544_en.htm
 Il s'agit d'une évolution importante qui marque plusieurs années d'efforts.
Cordialement

Bruno Tesnière – 12/06/2013