ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
1750
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Sustainable finance X IFRS Supervisory Convergence X CESR Archive X Corporate Information X Corporate Governance X MiFID - Investor Protection X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
06/04/2007 3L3 1/02/07 EW "Conflicts of interest in financial services groups" Speech by Eddy Wymeersch CESR Archive Speech PDF
88.45 KB
06/04/2007 3L3 1/02/07 MP "Conflicts of interest in financial services" speech by Michel Prada CESR Archive Speech PDF
29.12 KB
11/03/2013 2013/279 "Regulation of systemically important financial institutions and of the shadow banking system"- speech by Steven Maijoor, Chair, at the CDU/CSU congress in Berlin Corporate Information, Speeches Speech PDF
102.94 KB
31/01/2007 07-055 "The regulatory regimes in the EU and in the US" by CESR Chairman Arthur Docters van Leeuwen- Delivered by Wim Moeliker CESR Archive Speech PDF
80.2 KB		 Delivered in Athens, 17 January 2007
08/03/2011 2011/62 10th Extract from EECS's Database of Enforcement Decisions IFRS Supervisory Convergence Final Report PDF
361.42 KB
16/08/2011 2011/265 11th Extract from the EECS's Database of Enforcement Decisions IFRS Supervisory Convergence Report PDF
329.49 KB
02/08/2006 06-400 11th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
69.11 KB
10/10/2012 2012/656 12th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
352.16 KB
22/12/2006 06-639 12th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
69.26 KB
04/04/2013 2013/444 13th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
512.42 KB
03/08/2007 07-339 13th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
68.82 KB
29/10/2013 2013/1545 14th Extract from the EECS' database of enforcement IFRS Supervisory Convergence Report PDF
355.57 KB

The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS). European enforcers monitor and review financial statements published by issuers with securities traded on a regulated market who prepare their financial statements in accordance with International Financial Reporting Standards (IFRS) and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.
03/08/2007 07-438 14th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
69.33 KB
09/04/2014 2014/377 15th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
501 KB

The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA. Decisions included in this extract were taken by national enforcers in the period from December 2012 to November 2013. ESMA publishes extracts from the database twice a year.
18/11/2014 2014/1373 16th Extract from the EECS's Database of Enforcement IFRS Supervisory Convergence Report PDF
315.55 KB

The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.Decisions included in this extract were taken by national enforcers in the period from August 2012 to March 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the first half of 2015.
23/05/2008 08-319 16th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
81.33 KB
21/07/2015 2015/1135 17th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
466.55 KB		 The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.The decisions included in this extract were taken by national enforcers in the period from February 2013 to November 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the second half of 2015.
09/02/2009 08-779 17th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
80.06 KB
25/11/2015 2015/1776 18th Extract from the EECS's Database of Enforcement IFRS Supervisory Convergence Report PDF
405.97 KB
09/02/2009 08-1035 18th meeting of the Market Participants Consultative Panel CESR Archive Final Report PDF
71.45 KB

Pages