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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
01/07/2013 2013/805 Supervisory Practices under MAD- Peer review report and Good Practices , Final Report PDF
1.17 MB
ESMA's peer review of the supervisory practices EEA national competent authorities (NCAs) covers how national authorities enforce the requirements of the Market Abuse Directive (MAD).  The Directive deals with the prevention of the dissemination of misleading information, the breach of reporting obligations and market abuse.
01/07/2013 2013/806 Supervisory Practices under MAD- Mapping Report , Final Report PDF
315.44 KB
ESMA's Mapping Report on Supervisory Practices under MAD sets out the situation in each Member State as regards their implementation of the various requirements of the Market Abuse Directive.
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
12/12/2019 ESMA42-111-4916 STOR Peer Review Report , Final Report PDF
1.17 MB
18/02/2016 2015/SMSG/036 SMSG Advice on ESEF , SMSG Advice PDF
109.63 KB
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).

26/07/2012 2012/482 Review of Greek Government Bonds accounting practices , Final Report PDF
583.61 KB

This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.

21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 Final Report PDF
128.34 KB
22/11/2007 07-693 Report on Administrative Measures and Sanctions available in Member States under the Market Abuse Directive (MAD) Final Report PDF
3.44 MB
22/12/2015 2015/1905 MAD Supervisory Practices peer review follow-up , Final Report PDF
239.64 KB
23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 , Final Report PDF
694.9 KB
22/07/2013 2013/1022 IFRS Enforcement in Europe in 2012 Final Report PDF
195.1 KB
24/08/2017 ESMA70-151-552 Guidelines on transfer of data between Trade Repositories , Final Report PDF
969.54 KB
28/09/2017 ESMA70-154-266 Guidelines on the management body of market operators and data reporting service providers , Final Report PDF
546.29 KB
29/03/2021 ESMA70-151-2838 Guidelines on Reporting Under SFTR Final Report PDF
3.21 MB
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17/12/2020 ESMA74-362-824 Final Report_on_the_ts_on_reporting_data_quality_data_access_and_registration_of_trs_under_emir_refit , Final Report PDF
3.07 MB
10/11/2011 2011/372 Final report- Review of European enforcers on the implementation of IFRS 8 Final Report PDF
584.18 KB
24/09/2020 ESMA70-156-2391 Final Report- MAR Review , Final Report PDF
1.94 MB
10/10/2016 2016/1451 Final Report- Guidelines on transaction reporting, order record keeping and clock synchronisation under MiFID II , Final Report PDF
388.3 KB
06/01/2020 ESMA70-151-2703 Final Report- Guidelines on Reporting Under SFTR Final Report PDF
1.38 MB