| 2011/397 |
25/11/2011 |
Statement |
Public statement on sovereign debt in IFRS financial statements |
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| 2011/373 |
10/11/2011 |
Consultation paper |
Consultation paper - Considerations of materiality in financial reporting |
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| 2011/226 |
28/07/2011 |
Statement |
Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements |
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| 2011/211 |
20/07/2011 |
Statement |
Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee |
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| 10-943 |
02/08/2010 |
Press release |
Press Release - CESR announces next steps on European access to financial information disclosed by listed companies |
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| 10-791c |
02/08/2010 |
Consultation paper |
Consultation paper - Development of Pan-European Access to Financial Information Disclosed by Listed Companies |
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| 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 |
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| 09-575 |
15/07/2009 |
Statement |
Statement on the application of and disclosures related to the reclassification of financial instruments |
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| 08-937 |
07/01/2009 |
Statement |
CESR statement on the reclassification of financial instruments and other related issues |
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| 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 |
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| 08-712 |
19/11/2008 |
Feedback statement |
Feedback statement - CESR statement on Fair value measurement and related disclosures of financial instruments in illiquid markets |
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| 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 |
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| 08-839 |
21/10/2008 |
Statement |
Joint statement from CESR, CEBS and CEIOPS Regarding the latest developments in accounting |
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| 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 |
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| 08-713b |
03/10/2008 |
Statement |
CESR statement - Fair value measurement and related disclosures of financial instruments in illiquid markets |
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| 08-437 |
10/07/2008 |
Consultation paper |
Consultation paper - CESR statement on Fair value measurement and related disclosures of financial instruments in illiquid markets |
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| 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 |
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| 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 |
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| 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 |
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| 07-121b annex |
05/04/2007 |
Press release |
Conclusions on IFRIC rejection notes |
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| 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 |
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| 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 |
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| 06-117b |
02/08/2006 |
Terms of reference |
Terms of reference for CESR-Fin |
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| 06-004 |
26/06/2006 |
Annual Report |
CESR Annual Report for 2005 |
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| 06-078 |
19/06/2006 |
Call for evidence |
Call for evidence - Evaluation of the supervisory functioning of the EU market abuse regime |
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| EC 2006/43 |
09/06/2006 |
Legislation |
Directive on statutory audits of annual accounts and consolidated accounts |
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| 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 |
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| 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 |
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| EC 2106/2005 |
03/01/2006 |
Legislation |
Commission regulation adopting certain international accounting standards as regards IAS 39 |
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| 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 |
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| 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 |
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| 05-178b |
03/11/2005 |
CESR recommendation |
CESR Recommendation on Alternative Performance Measures |
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| 05-548 |
03/11/2005 |
Feedback statement |
Feedback statement - CESR Recommendation on Alternative Performance Measures |
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| 05-663 |
03/11/2005 |
Press release |
Press release - Alternative performance measures to ensure best practice by companies in the information prepared for investors |
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| 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 |
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| 05-579 |
27/09/2005 |
Speech |
Speech by John Tiner, Chairman of CESR-Fin, at the IASB meeting with World Standard setters |
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| 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 |
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| 05-374 |
27/05/2005 |
Agenda |
Agenda for the Open Hearing on CESR's recommendations for Alternative Performance Measures |
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| 05-178 |
11/05/2005 |
Consultation paper |
Consultation Paper - CESR recommendation on Alternative Performance Measures |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 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 |
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| 1725/2003/EC annex |
03/01/2005 |
Reference document |
List of International Accounting Standards |
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| 2086/2004/EC |
19/11/2004 |
Legislation |
Commission regulation (EC) No 2086/2004 of 19 November 2004 |
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| 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) |
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| 03-323e |
30/12/2003 |
CESR recommendation |
Recommendation for additional guidance regarding the implementation of International Financial Reporting Standards (IFRS) |
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| 03-490b |
30/12/2003 |
Feedback statement |
Preparing for the implementation of Financial Reporting Standards (IFRS) - Feedback Statement |
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| 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 |
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| IAS Comments |
30/11/2003 |
Other |
Comments on certain articles regarding IAS |
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| 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 |
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| 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 |
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| 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 |
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