What is the best method for equity income reporting?
What is the best method for equity income reporting? Insights using ESEF data of European companies
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Check the compliance of the audited report with all specifications and the consistency of reported data with accounting standards.
Examine tagged notes presented in an understandable fashion, regardless of the technical constructs (double tagging, conotinuations...) used to tag them.
Assess the comparability of the data contained within the audited report with European peers using a comprehensive or sector-specific database.
Follow changes made by the issuer in the report between reviews, or between reporting periods.