IFRS Enforcement
EECS is a forum which brings together all EU National Enforcers of financial information. The enforcers meet to exchange views and discuss experiences of enforcement of IFRS.
A key function of EECS is the analysis and discussion of decisions taken by independent EU National Enforcers in respect of financial statements published by issuers with securities traded on a regulated market and who prepare their financial statements in accordance with IFRS. The purpose of this is to increase convergence amongst enforcers activities across Europe.
ESMA regularly publishes extracts from the EECS database of enforcement decisions contributing to provide greater transparency for market participants on application of standards that they consider useful.
IFRS Enforcement
| Reference | Date | Type | Title | Download | More Info |
|---|---|---|---|---|---|
| 2011/414 | 02/12/2011 | Press release | Press release - ESMA gathers worldwide supervisors to discuss enforcement of IFRS | View | > See more |
| 2011/372 | 10/11/2011 | Final report | Final report - Review of European enforcers on the implementation of IFRS 8 | View | > See more |
| 2011/355 | 21/10/2011 | Report | Report - Activity Report on IFRS Enforcement in 2010 | View | > See more |
| 2011/354 | 21/10/2011 | Press release | Press release - European enforcers see good level of IFRS application in 2010 | View | > See more |
| 2011/265 | 16/08/2011 | Report | 11th Extract from the EECS's Database of Enforcement Decisions | View | > See more |
| 2011/62 | 08/03/2011 | Report | 10th Extract from EECS's Database of Enforcement Decisions | View | > See more |
| 10-1314 | 26/10/2010 | Press release | Press release - CESR sees improvements in financial instruments disclosures by European financial institutions in 2009 accounts | View | > See more |
| 10-1083 | 26/10/2010 | Statement | Follow-up Statement on Application of Disclosure Requirements Related to Financial Instruments in the 2009 Financial Statements | View | > See more |
| 10-1151 | 25/10/2010 | Report | 9th Extract from EECS’s Database of Enforcement Decisions | View | > See more |
| 10-917 | 23/09/2010 | Report | Activity Report on IFRS enforcement 2009 | View | > See more |
| 10-1150 | 23/09/2010 | Press release | Press release - CESR review identifies improvements in financial information throughout Europe in 2009 | View | > See more |
| 10-834 | 13/07/2010 | Report | 8th Extract from EECS’s Database of Enforcement Decisions | View | > See more |
| 09-1134 | 16/12/2009 | Report | 7th Extract from EECS’s Database of Enforcement Decisions | View | > See more |
| 09-1196 | 07/12/2009 | Press release | Press Release - CESR gathers international supervisors to discuss worldwide enforcement of IFRS | View | > See more |
| 09-1037 | 02/11/2009 | Press release | Press release - CESR analysis sees room for better compliance with IFRS disclosures | View | > See more |
| 09-821 | 02/11/2009 | Report | Statement on application of disclosure requirements related to financial instruments in 2008 financial statements | View | > See more |
| 09-720 | 26/08/2009 | Report | 6th extract from EECS’s database of enforcement decisions | View | > See more |
| 09-252 | 24/03/2009 | Report | 5th extract from EECS’s database of enforcement decisions | View | > See more |
| 09-966 | 23/12/2008 | Report | 4th extract from EECS’s database of enforcement decisions | View | > See more |
| 08-283 | 19/05/2008 | Report | 3rd extract from EECS’s database of enforcement decisions | View | > See more |
| 07-822 | 17/12/2007 | Press release | Press release - CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | View | > See more |
| 07-630 | 17/12/2007 | Report | 2nd extract from EECS’s database of enforcement decisions | View | > See more |
| 07-690 | 07/11/2007 | Press release | Press release - CESR publishes a report on its review of the implementation and the enforcement of IFRS in the European Union | View | > See more |
| 07-352 | 07/11/2007 | Report | CESR’s review of the implementation and enforcement of IFRS in the EU | View | > See more |
| 07-120 | 16/04/2007 | Report | Extract from EECS’s database of enforcement decisions | View | > See more |
| 07-163 | 16/04/2007 | Press release | Press release - CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) | View | > See more |
| 04-257b | 28/10/2004 | CESR Guideline | Guidance for Implementation of Coordination of Enforcement Activities | View | > See more |
| 04-447 | 28/10/2004 | Feedback statement | Guidance for Implementation of Co-ordination of Enforcement of Financial Information - Feedback statement | View | > See more |
| 04-257 | 25/06/2004 | CESR Guideline | Guidelines for Implementation of Co-ordination of Enforcment of Financial Information | View | > See more |
| 04-325 | 25/06/2004 | Press release | Press release - Co-ordinating enforcement of Financial Information - Guidance for implementation of co-ordination mechanisms | View | > See more |
| 03-317c | 22/04/2004 | CESR standard | Standard No. 2 on Financial Information - Co-ordination of enforcement activities | View | > See more |
| 04-045b | 22/04/2004 | Feedback statement | Standard No. 2 on Financial Information - Co-ordination of enforcement activities - Feedback Statement | View | > See more |
| 04-157 | 22/04/2004 | Press release | Press release - Standard No. 2 on Financial Information - Co-ordination of enforcement activities | View | > See more |
| 03-317b | 07/10/2003 | Consultation paper | CESR Draft Standard No. 2 on Financial Information - Co-ordination of Enforcement Activities | View | > See more |
| 03-074 | 02/04/2003 | Feedback statement | Feedback statement on the consultation on the statement of principles on the enforcement of standards of financial information | View | > See more |
| 03-073 | 01/03/2003 | CESR standard | Standard No. 1 on Financial Information | View | > See more |
| 02-294 | 07/01/2003 | Agenda | Draft agenda for the CESR-Fin Open Hearing on Enforcement Principles | View | > See more |
| 02-188b | 22/10/2002 | Consultation paper | Proposed Statement of Principles of Enforcement of Accounting Standards in Europe | View | > See more |