Get ready for European single electronic format filing

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, please re-read the article before attempting the questions again

  1. What does the EU require listed companies to do from 1 January 2020?

  2. What key positive effect will the ESEF have?

  3. When did the SEC begin collecting documents electronically?

  4. What do some preparers expect from ESEF?

  5. How might users navigate the many abbreviations associated with electronic formats?

  6. What does the electronic format allow?

  7. What will XHTML with iXBRL embedded allow?

  8. What did the FRC report on XBRL urge?

  9. What will the success of XBRL require?

  10. When did the idea behind XBRL originate, and where?