ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 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
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
25/03/2022 ESMA74-362-2351 Final report- Guidelines on transfer of data between Trade Repositories under EMIR and SFTR , , Final Report PDF
714.09 KB
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
14/02/2022 ESMA50-1664-5224 Final report- Guidelines on stress test scenarios under the MMF Regulation 2021 , Final Report PDF
637.33 KB
06/01/2020 ESMA70-151-2703 Final Report- Guidelines on Reporting Under SFTR Final Report PDF
1.38 MB
03/04/2020 ESMA34-39-968 Final report- Guidelines on performance fees in UCITS and certain types of AIFs , Final Report PDF
483.83 KB
03/01/2022 ESMA35-43-2938 Final report- Guidelines on certain aspects of the MiFID II appropriateness and execution-only requirements , Final Report PDF
537.74 KB
12/07/2021 ESMA74-362-1978 Final report Technical Advice to EC on simplification and harmonisation of fees to TRs under EMIR and SFTR , , , Final Report PDF
278.42 KB
18/12/2017 ESMA32-60-204 Final report on the RTS on the European Single Electronic Format Final Report PDF
6.37 MB
15/07/2022 ESMA80-196-6345 Final Report on the Revision to Guidelines and Recommendations on the Scope of the CRA Regulation , Final Report PDF
411.44 KB