ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
18/01/2022 ESMA70-156-4859 Report on the application of accepted market practices_2021 Market Integrity Report PDF
1.63 MB
15/12/2021 ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Corporate Disclosure, IFRS Supervisory Convergence Report PDF
3.69 MB
20/07/2021 ESMA32-382-1153 Prospectus activity and sanctions report 2020 Prospectus Report PDF
458.21 KB
06/04/2021 ESMA32-63-1101 Enforcers 2020 activity report Corporate Disclosure Report PDF
876.29 KB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Report PDF
480.12 KB
03/11/2020 ESMA42-111-5349 Fast Track Peer Review Report- Wirecard Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence Report PDF
1.33 MB
24/09/2020 ESMA32-384-4852 Prospectus Activity Report 2019 Prospectus Report PDF
406.85 KB
15/07/2020 ESMA42-111-4128 PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION- Country report DE Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence Report PDF
285.02 KB
02/04/2020 ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Corporate Disclosure Report PDF
1.11 MB
20/12/2019 ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Corporate Disclosure, Supervisory convergence Report PDF
800.36 KB
13/12/2019 ESMA70-156-1823 ESMA 2019 report on the application of AMPs Market Abuse, Market Integrity Report PDF
1.4 MB
31/10/2019 ESMA31-62-1360 EEA prospectus activity in 2018 Prospectus Report PDF
394.26 KB
02/07/2019 ESMA70-154-1193 Preliminary findings on multiple withholding tax reclaim schemes Market Integrity Report PDF
611.48 KB
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Corporate Disclosure, IFRS Supervisory Convergence Report PDF
1.29 MB
16/01/2019 ESMA70-145-1184 Report Application Accepted Market Practices Market Abuse, Market Integrity Report PDF
1.68 MB
17/07/2018 ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Corporate Disclosure, IAS Regulation Report PDF
625.18 KB
03/04/2018 ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Corporate Disclosure, IFRS Supervisory Convergence Report PDF
955.19 KB
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Report PDF
1.58 MB
03/07/2017 ESMA31-62-746 EEA prospectus activity in 2016 Corporate Finance, Prospectus Report PDF
475.66 KB
10/04/2017 ESMA32-51-382 Enforcement and Regulatory Activities of Accounting Enforcers in 2016 Corporate Disclosure Report PDF
657.13 KB

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), hereafter ‘European enforcers’, when examining compliance of financial information provided by issuers with IFRS in 2016. It also provides an overview of the main activities performed at European level, quantitative information on enforcement activities in Europe as well as ESMA’s contribution to the development of the single rulebook in the area of financial reporting. In addition, it also outlines ESMA’s activities for 2017 in the area of corporate reporting following its Supervisory Convergence Work Programme.

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