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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 , Statement PDF
135.91 KB
04/12/2019 ESMA71-99-1254 Acting Chair CCP Supervisory Committee , , , Statement PDF
82.87 KB
30/09/2013 ESMA/2013/1350 Annex to the Statement by Steven Maijoor, Chair of ESMA, to the ECON hearing, 30 September 2013 Statement PDF
338.74 KB

Statement by Steven Maijoor, Chair European Securities and Markets Authority, ECON Committee, European Parliament 30 September 2013 ESMA/2013/1363

08/10/2018 ESMA22-105-587 Annex to the Statement for ECON Hearing on 8 October 2018 Statement PDF
841.11 KB
01/07/2016 2016/1062 Announcement Alternative Performance Measures Guidelines in force Statement PDF
119.56 KB
28/03/2019 ESMA90-1-83 Brexit Update March 2019 , , , , , Statement PDF
121.13 KB
03/07/2018 ESMA70-151-1462 Communication on clearing obligation for pension scheme arrangements Statement PDF
122.82 KB
19/11/2015 2015/1750 EMIR statement re bank guarantees energy market Statement PDF
111.67 KB
23/02/2017 ESMA70-708036281-185 ESAs communication on variation margin exchange under the EMIR RTS on OTC derivatives Statement PDF
223.39 KB
09/11/2012 2012/279 ESMA appoints new chairs to Standing Committees Statement PDF
87.88 KB
29/09/2017 ESMA71-99-602 ESMA appoints new chairs to Standing Committees , , , , , , , Statement PDF
143.69 KB
06/07/2017 ESMA71-99-522 ESMA appoints new member to its Management Board , Statement PDF
144.98 KB
24/11/2017 ESMA71-99-664 ESMA registers NEX Abide Trade Repository AB as a trade repository Statement PDF
141.64 KB
11/06/2020 ESMA32-334-245 ESMA response to EC Consultation on NFRD , Statement PDF
429.86 KB
01/02/2019 ESMA70-151-1997 ESMA statement on issues affecting reporting, recordkeeping, reconciliation, data access, portability and aggregation of derivatives under Article 9 EMIR in the case of UK withdrawal from the EU without a transitional agreement Statement PDF
145.21 KB
19/12/2018 ESMA70-151-2032 ESMA statement recognition of UK CCPs and CSD in no deal Brexit , Statement PDF
220.12 KB
08/03/2018 ESMA71-99-955 EU Agencies Joint declaration on harassment Statement PDF
495.66 KB
10/02/2016 2016-278 EU-US approach CCP equivalence , Statement PDF
97.22 KB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.

28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements , , Statement PDF
317.18 KB