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|Date||Ref.||Title||Section||Type||Download||Info||Summary||Related Documents||Translated versions|
|07/06/2019||ESMA32-60-474||Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF||Corporate Disclosure, European Single Electronic Format||Final Report||PDF
|18/12/2017||ESMA32-60-204||Final report on the RTS on the European Single Electronic Format||European Single Electronic Format||Final Report||PDF
|29/10/2014||2014/1278||Report on the equivalence of the Indian Accounting Standards||Corporate Disclosure, IAS Regulation||Final Report||PDF
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007.