Corporate reporting policy

Reference Date Type Title Download More Info
2014/1566 19/12/2014 Consultation paper Draft Regulatory Technical Standards on European Electronic Access Point (EEAP) View > See more
2014/1566 reply form 19/12/2014 Reference document Response form to the CP on the EEAP View > See more
2014/1344 07/11/2014 Response ESMA Response to public consultation on the IAS Regulation View > See more
2014/1278 29/10/2014 Report Report on the equivalence of the Indian Accounting Standards View > See more
2014-1293 28/10/2014 Guidelines and Recommendations ESMA Guidelines on enforcement of financial information View > See more
2014/807 10/07/2014 Final report Final Report on ESMA Guidelines on enforcement of financial information View > See more
2014/603 05/06/2014 Letter Letter to the IFRS Interpretations Committee - IAS 34 View > See more
2014/602 05/06/2014 Letter Letter to the IFRS Interpretations Committee - IAS 12 View > See more
2014/175 13/02/2014 Consultation paper ESMA Guidelines on Alternative Performance Measures View > See more
2013/135 05/02/2014 Letter Letter to IFRS IC on the distinction between a change in an accounting policy and a change in an accounting estimate View > See more
2013/136 05/02/2014 Letter Letter to IFRS IC on Accounting for term-structured repo transactions View > See more
2014/134 05/02/2014 Letter Lletter to IFRS IC on a definition of investment related services View > See more
ESA/2014/001 24/01/2014 Letter Letter to Commissioner Barnier, Maystadt Report View > See more
2013/1415 13/11/2013 Letter ESMA comments on the Draft Report “Should IFRS standards be more European?” View > See more
2013/1013 19/07/2013 Consultation paper Guidelines on enforcement of financial information View > See more
2013/456 11/04/2013 Letter Letter to the IASB regarding the Sale or Contribution of Assets between an Investor and its Associate or Joint Venture   View > See more
2013/218 14/02/2013 Feedback statement Considerations of materiality in financial reporting View > See more
2012/854 20/12/2012 Press release ESMA issues statement on forbearance practices View > See more
2012/853 20/12/2012 Statement Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions View > See more
JC 2012/115 12/12/2012 Letter Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs View > See more
2012/526 16/08/2012 Other Announcement of roundtable on materiality in financial reporting - 1 October 12 View > See more
2012/525 16/08/2012 Report Summary of responses on considerations of materiality in financial reporting View > See more
2012/483 26/07/2012 Press release ESMA publishes review of accounting treatment of Greek sovereign debt View > See more
2012/482 26/07/2012 Report Review of Greek Government Bonds accounting practices View > See more
2011/397 25/11/2011 Statement Public statement on sovereign debt in IFRS financial statements View > See more
2011/373 10/11/2011 Consultation paper Consultation paper - Considerations of materiality in financial reporting View > See more
2011/226 28/07/2011 Statement Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements View > See more
2011/211 20/07/2011 Statement Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee View > See more
10-943 02/08/2010 Press release Press Release - CESR announces next steps on European access to financial information disclosed by listed companies View > See more
10-791c 02/08/2010 Consultation paper Consultation paper - Development of Pan-European Access to Financial Information Disclosed by Listed Companies View > See more
IASC 23/06/10 Restoy 29/06/2010 Speech "Accounting: Convergence, Governance and Regulation" - Speech given by Fernando Restoy at the IFRS Conference organised by the IASC Foundation View > See more
09-575 15/07/2009 Statement Statement on the application of and disclosures related to the reclassification of financial instruments View > See more
08-937 07/01/2009 Statement CESR statement on the reclassification of financial instruments and other related issues View > See more
08-543b 18/12/2008 CESR Guideline Guidelines for the prudential assessment of acquisitions and increases in holdings in the financial sector required by Directive 2007/44/EC View > See more
08-712 19/11/2008 Feedback statement Feedback statement - CESR statement on Fair value measurement and related disclosures of financial instruments in illiquid markets View > See more
08-888 05/11/2008 Press release Press Statement - CESR welcomes IASB’s guidance on measuring and disclosing the fair value of financial instruments in non-active markets View > See more
08-839 21/10/2008 Statement Joint statement from CESR, CEBS and CEIOPS Regarding the latest developments in accounting View > See more
08-798 03/10/2008 Press release Press release - CESR publishes a Statement on fair value measurement and related disclosures of financial instruments in illiquid markets View > See more
08-713b 03/10/2008 Statement CESR statement - Fair value measurement and related disclosures of financial instruments in illiquid markets View > See more
08-437 10/07/2008 Consultation paper Consultation paper - CESR statement on Fair value measurement and related disclosures of financial instruments in illiquid markets View > See more
08-522 10/07/2008 Press release Press release - CESR publishes for consultation a statement on fair value measurement and related disclosures of financial instruments in illiquid markets View > See more
07-101 11/06/2007 Questionnaire Survey on the direct communication of auditors with the public on the statutory audit of the annual or consolidated accounts of listed companies View > See more
07-121b 05/04/2007 Press release Press statement - As EU listed groups prepare to publish their second set of IFRS financial statements, CESR stresses that its members remain watchful and note the continued need for companies to deliver as true, fair and complete information as possible View > See more
07-121b annex 05/04/2007 Press release Conclusions on IFRIC rejection notes View > See more
06-260 30/11/2006 Questionnaire Survey on the role of securities regulators in auditor oversight of public listed companies, and on their powers in relation to auditors of these companies View > See more
EC 708/2006 04/08/2006 Legislation Commission regulation as regards International Accounting Standard (IAS) 21 and International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 7 View > See more
06-117b 02/08/2006 Terms of reference Terms of reference for CESR-Fin View > See more
06-004 26/06/2006 Annual Report CESR Annual Report for 2005 View > See more
06-078 19/06/2006 Call for evidence Call for evidence - Evaluation of the supervisory functioning of the EU market abuse regime View > See more
EC 2006/43 09/06/2006 Legislation Directive on statutory audits of annual accounts and consolidated accounts View > See more
EC 108/2006 30/01/2006 Legislation Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, as regards IFRS, IAS and IFRIC View > See more
05-758 13/01/2006 Press release Public statement - CESR reminds issuers and investors about the importance of clear and transparent disclosure on the use of any options made available by applicable financial reporting standards View > See more
EC 2106/2005 03/01/2006 Legislation Commission regulation adopting certain international accounting standards as regards IAS 39 View > See more
EC 1910/2005 25/11/2005 Legislation Commission regulation 1910/2005 as regards International Financial Reporting Standard 1 and 6, IASs 1, 16, 19, 24, 38, and 39, International Financial Reporting Interpretations Committee’s Interpretations 4 and 5 View > See more
EC 1864/2005 22/11/2005 Legislation Commission regulation as regards International Financial Reporting Standard No 1 and International Accounting Standards Nos. 32 and 39 View > See more
05-178b 03/11/2005 CESR recommendation CESR Recommendation on Alternative Performance Measures View > See more
05-548 03/11/2005 Feedback statement Feedback statement - CESR Recommendation on Alternative Performance Measures View > See more
05-663 03/11/2005 Press release Press release - Alternative performance measures to ensure best practice by companies in the information prepared for investors View > See more
EC 1751/2005 03/11/2005 Legislation Regulation No 1751/2005 amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002, as regards IFRS 1, IAS 39 and SIC 12 View > See more
05-579 27/09/2005 Speech Speech by John Tiner, Chairman of CESR-Fin, at the IASB meeting with World Standard setters View > See more
1073/2005/EC 08/07/2005 Legislation Commission Regulation adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IFRIC 2 View > See more
05-374 27/05/2005 Agenda Agenda for the Open Hearing on CESR's recommendations for Alternative Performance Measures View > See more
05-178 11/05/2005 Consultation paper Consultation Paper - CESR recommendation on Alternative Performance Measures View > See more
05-334 11/05/2005 Press release Press release - CESR consults on recommendations on the use of alternative performance measures to ensure best practice by companies in the information prepared for investors View > See more
2004/707 EC 17/04/2005 Legislation Commission regulation 2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council View > See more
211/2005/EC 12/02/2005 Legislation Regulation of the European Parliament and of the Council as regards International Financial Reporting Standards (IFRS) 1 and 2 and International Accounting Standards (IASs) No 12, 16, 19, 32, 33, 38 and 39 View > See more
2238/2004/EC 03/01/2005 Legislation Commission regulation amending Regulation (EC) No 1725/2003 as regards IFRS Nos 1, 3 to 5, IAS Nos 1, 10, 12, 14, 16 to 19, 22, 27, 28, 31 to 41 and SIC Nos 9, 22, 28 and 32 View > See more
2236/2004/EC 03/01/2005 Legislation Commission regulation amending Regulation (EC) No 1725/2003 as regards IASs IFRS 1, IASs Nos 1 to 10, 12 to 17, 19 to 24, 27 to 38, 40 and 41 and SIC Nos 1 to 7, 11 to 14, 18 to 27 and 30 to 33 View > See more
2237/2004/EC 03/01/2005 Legislation Commission regulation amending Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council, as regards IAS No 32 and IFRI View > See more
1725/2003/EC annex 03/01/2005 Reference document List of International Accounting Standards View > See more
2086/2004/EC 19/11/2004 Legislation Commission regulation (EC) No 2086/2004 of 19 November 2004 View > See more
1725/2003/EC 14/04/2004 Legislation Regulation (EC) No 1725/2003 adopting certain international accounting standards in accordance with Regulation (EC) No. 1606/2002 (420 pages) View > See more
03-323e 30/12/2003 CESR recommendation Recommendation for additional guidance regarding the implementation of International Financial Reporting Standards (IFRS) View > See more
03-490b 30/12/2003 Feedback statement Preparing for the implementation of Financial Reporting Standards (IFRS) - Feedback Statement View > See more
03-500 24/12/2003 Report Results of CESR’s public consultation on European Regulation on the application of IFRS in 2005 – Draft Recommendations for additional guidance regarding the transition to IFRS View > See more
IAS Comments 30/11/2003 Other Comments on certain articles regarding IAS View > See more
03-387 06/11/2003 Agenda Open Hearing on CESR’s draft recommendation for additional guidance regarding the transition to IFRS and CESR’s draft Standard n° 2 on Financial Information – coordination of enforcement activities View > See more
03-323b 07/10/2003 Consultation paper European regulation on the application of IFRS in 2005 - Draft recommendation for additional guidance regarding the transition to IFRS View > See more
1606/2002/EC 19/07/2002 Legislation Regulation (EC) No 1606/2002 of the European Parliament and of the Council on the application of international accounting standards View > See more