{"id":2116,"date":"2022-12-06T15:38:35","date_gmt":"2022-12-06T14:38:35","guid":{"rendered":"https:\/\/www.xbrlfrance.org\/?p=2116"},"modified":"2025-06-23T12:58:20","modified_gmt":"2025-06-23T10:58:20","slug":"esef-decouvrez-la-hierarchie-du-macro-balisage","status":"publish","type":"post","link":"https:\/\/www.xbrlfrance.org\/?p=2116","title":{"rendered":"<strong>ESEF : D\u00e9couvrez la &#8220;Hi\u00e9rarchie du macro-balisage&#8221; !<\/strong>"},"content":{"rendered":"\n<p><em>Hi\u00e9rarchie possible d\u00e9velopp\u00e9e par un groupe de travail XBRL France pour r\u00e9pondre plus facilement \u00e0 l\u2019exigence de multi-balisage exprim\u00e9e dans le Manual de Reporting ESEF \u00e9dit\u00e9 par l\u2019ESMA.<\/em><\/p>\n\n\n\n<p>Ce groupe de travail a r\u00e9uni des experts de l&#8217;association XBRL France, des membres d&#8217;ACTEO et des repr\u00e9sentants de la CNCC afin de proposer une pratique de place destin\u00e9e \u00e0 aider les \u00e9metteurs \u00e0 r\u00e9pondre aux obligations de&nbsp;block tagging des rapports annuels au 31 d\u00e9cembre 2022 tel que requis par la r\u00e9glementation ESEF. Le groupe de travail consid\u00e8re qu\u2019\u00e0 terme la hi\u00e9rarchie trouverait id\u00e9alement sa place directement dans la taxonomie ESEF.&nbsp;<\/p>\n\n\n\n<p>Concr\u00e8tement, le groupe de travail a publi\u00e9&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une lettre d\u2019introduction, rappelant le contexte et l\u2019objet de la hi\u00e9rarchie (Voir <strong><a rel=\"noreferrer noopener\" href=\"https:\/\/eye.sbc41.com\/c?p=wAbNBHjDxBD-0IzQiiYO0LZKA9C4XdClEivQ3UBNxBAZ0IpO8dCb0KRM0J7QpdCb0J8y0IjQrH7QwNlpaHR0cHM6Ly93d3cueGJybGZyYW5jZS5vcmcvd3AtY29udGVudC91cGxvYWRzLzIwMjIvMTEvSW50cm9kdWN0aW9uLUhpZXJhcmNoaWUtZ3JvdXBlLW1hcHBpbmctWEJSTC12MTkucGRmuDVkNGZlY2U1Yjg1YjUzMTcxNjVmYWI2N7g2MTM3N2RlMjVlMDYwZjQ0ZTRlM2RkZmHAtld2MTRaYjNfUTl1Yk1hWEh1OGtHcGetZXllLnNiYzQxLmNvbcQUWNC_0JbQ0dCHGu_QgdCBcwd30LPQu9DU0JsyYdDa0NA\" target=\"_blank\">Introduction<\/a><\/strong>)<\/li>\n\n\n\n<li>La hi\u00e9rarchie (version du 16 novembre 2022), qui a \u00e9t\u00e9 aussi transmise aux autorit\u00e9s de r\u00e9gulation (Voir <a rel=\"noreferrer noopener\" href=\"https:\/\/eye.sbc41.com\/c?p=wAbNBHjDxBD-0IzQiiYO0LZKA9C4XdClEivQ3UBNxBBRaW9vEmVI0L3QjmtvZdCY9-3_2WJodHRwczovL3d3dy54YnJsZnJhbmNlLm9yZy93cC1jb250ZW50L3VwbG9hZHMvMjAyMi8xMS9CbG9ja3RhZy1oaWVyYXJjaHktWEJSTC1GcmFuY2UtMjAyMjExMTYueGxzeLg1ZDRmZWNlNWI4NWI1MzE3MTY1ZmFiNje4NjEzNzdkZTI1ZTA2MGY0NGU0ZTNkZGZhwLZXdjE0WmIzX1E5dWJNYVhIdThrR3BnrWV5ZS5zYmM0MS5jb23EFFjQv9CW0NHQhxrv0IHQgXMHd9Cz0LvQ1NCbMmHQ2tDQ\" target=\"_blank\"><strong>Hi\u00e9rarchie<\/strong><\/a>)<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hi\u00e9rarchie possible d\u00e9velopp\u00e9e par un groupe de travail XBRL France pour r\u00e9pondre plus facilement \u00e0 l\u2019exigence de multi-balisage exprim\u00e9e dans le Manual de Reporting ESEF \u00e9dit\u00e9 par l\u2019ESMA. Ce groupe de travail a r\u00e9uni des experts de l&#8217;association XBRL France, des membres d&#8217;ACTEO et des repr\u00e9sentants de la CNCC afin de proposer une pratique de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[45,1],"tags":[],"class_list":["post-2116","post","type-post","status-publish","format-standard","hentry","category-contenu-mapping-esef","category-non-classe"],"_links":{"self":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2116"}],"version-history":[{"count":1,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2116\/revisions"}],"predecessor-version":[{"id":2117,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=\/wp\/v2\/posts\/2116\/revisions\/2117"}],"wp:attachment":[{"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2116"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2116"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.xbrlfrance.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2116"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}