ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
31
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Corporate Finance X International cooperation X CESR Archive X Supervisory convergence X IFRS Supervisory Convergence X Statement X Technical Advice X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
07/01/2009 08-937 CESR statement on the reclassification of financial instruments and other related issues Statement PDF
95.12 KB
03/10/2008 08-713b CESR statement- Fair value measurement and related disclosures of financial instruments in illiquid markets Statement PDF
359.83 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
29/09/2017 ESMA71-99-602 ESMA appoints new chairs to Standing Committees , , , , , , , Statement PDF
143.69 KB
15/07/2020 ESMA71-99-1364 ESMA Statement on Assessment of German Financial Reporting Regime , , , Statement PDF
88.5 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
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
26/10/2010 10-1083 Follow-up Statement on Application of Disclosure Requirements Related to Financial Instruments in the 2009 Financial Statements Statement PDF
282.3 KB
10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB
21/10/2008 08-839 Joint statement from CESR, CEBS and CEIOPS Regarding the latest developments in accounting Statement PDF
69.31 KB
27/04/2018 ESMA22-103-753 Multilateral MoU on cooperation, information exchange and consultation , Statement PDF
731.24 KB
17/12/2020 ESMA71-99-1493 New SCSC Chair December 2020 , , , Statement PDF
86.75 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
21/07/2020 ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications , Statement PDF
120.44 KB
28/10/2020 ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 , Statement PDF
266.78 KB
06/01/2021 ESMA32-339-149 Public Statement Targeted Longer-Term Refinancing Operations III Statement PDF
115.66 KB
27/10/2015 2015/1608 Public Statement- ECEP 2015 , Statement PDF
210.15 KB