ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Innovation and Products filter Innovation and Products
- (-) Remove European Single Electronic Format filter European Single Electronic Format
- (-) Remove Corporate Governance filter Corporate Governance
- CESR Archive (279) Apply CESR Archive filter
- Post Trading (49) Apply Post Trading filter
- Guidelines and Technical standards (38) Apply Guidelines and Technical standards filter
- Risk Analysis & Economics - Markets Infrastructure Investors (32) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Joint Committee (27) Apply Joint Committee filter
- Corporate Disclosure (24) Apply Corporate Disclosure filter
- Fund Management (24) Apply Fund Management filter
- MiFID - Investor Protection (22) Apply MiFID - Investor Protection filter
- Supervisory convergence (19) Apply Supervisory convergence filter
- Credit Rating Agencies (18) Apply Credit Rating Agencies filter
- Market Abuse (18) Apply Market Abuse filter
- MiFID - Secondary Markets (18) Apply MiFID - Secondary Markets filter
- Prospectus (15) Apply Prospectus filter
- Market Integrity (9) Apply Market Integrity filter
- Benchmarks (4) Apply Benchmarks filter
- Short Selling (4) Apply Short Selling filter
- CCP Directorate (3) Apply CCP Directorate filter
- Securitisation (3) Apply Securitisation filter
- Corporate Finance (2) Apply Corporate Finance filter
- Securities Financing Transactions (2) Apply Securities Financing Transactions filter
- Sustainable finance (2) Apply Sustainable finance filter
- Trading (2) Apply Trading filter
- Audit (1) Apply Audit filter
- Board of Supervisors (1) Apply Board of Supervisors filter
- Corporate Information (1) Apply Corporate Information filter
- COVID-19 (1) Apply COVID-19 filter
- IAS Regulation (1) Apply IAS Regulation filter
- Press Releases (1) Apply Press Releases filter
- Trade Repositories (1) Apply Trade Repositories filter
- Transparency (1) Apply Transparency filter
Type of document
- (-) Remove Final Report filter Final Report
- (-) Remove Compliance table filter Compliance table
- Reference (96) Apply Reference filter
- Statement (56) Apply Statement filter
- Press Release (55) Apply Press Release filter
- Report (26) Apply Report filter
- Letter (24) Apply Letter filter
- Speech (23) Apply Speech filter
- Consultation Paper (11) Apply Consultation Paper filter
- Opinion (8) Apply Opinion filter
- Q&A (3) Apply Q&A filter
- Guidelines & Recommendations (2) Apply Guidelines & Recommendations filter
- Technical Advice (2) Apply Technical Advice filter
- SMSG Advice (1) Apply SMSG Advice filter
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 08/03/2011 | 2011/62 | 10th Extract from EECS's Database of Enforcement Decisions | IFRS Supervisory Convergence | Final Report | PDF 361.42 KB |
||||
| 28/06/2012 | 2012/412 | Activity Report on IFRS Enforcement in the European Economic Area in 2011 | IFRS Supervisory Convergence | Final Report | PDF 345.02 KB |
The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers). This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year. |
|||
| 18/12/2014 | 2014/1560 | Advice- Investment-based crowdfunding | Innovation and Products | Final Report | PDF 482.2 KB |
Crowdfunding is a means of raising finance for projects from ‘the crowd’ often by means of an internet-based platform through which project owners ‘pitch’ their idea to potential backers, who are typically not professional investors. It takes many forms, not all of which involve the potential for a financial return. ESMA’s focus is on crowdfunding which involves investment, as distinct from donation, non-monetary reward or loan agreement.Crowdfunding is relatively young and business models are evolving. EU financial services rules were not designed with the industry in mind. Within investment-based crowdfunding a range of different operational structures are used so it is not straightforward to map crowdfunding platforms’ activities to those regulated under EU legislation. Member States and NCAs have been working out how to treat crowdfunding, with some dealing with issues case-by-case, some seeking to clarify how crowdfunding fits into existing rules and others introducing specific requirements.To assist NCAs and market participants, and to promote regulatory and supervisory convergence, ESMA has assessed typical investment-based crowdfunding business models and how they could evolve, risks typically involved for project owners, investors and the platforms themselves and the likely components of an appropriate regulatory regime. ESMA then prepared a detailed analysis of how the typical business models map across to the existing EU legislation, set out in sections 1 to 6 of this document. | |||
| 01/12/2020 | ESMA32-67-142 | Compliance table on ESMA Guidelines on the enforcement of financial information | Corporate Disclosure, IFRS Supervisory Convergence | Compliance table | PDF 159.14 KB |
||||
| 14/02/2013 | 2013/218 | Considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 446.95 KB |
||||
| 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 6.5 MB |
||||
| 30/06/2015 | 2015/1057 | ESMA Guidelines on Alternative Performance Measures | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 484.57 KB |
||||
| 31/03/2015 | 2015/659 | ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 633.7 KB |
||||
| 21/01/2013 | 2013/2 | European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements | IFRS Supervisory Convergence | Final Report | PDF 500.65 KB |
||||
| 18/06/2020 | ESMA32-60-607 | Final report on draft RTS including 2020 update RTS on ESEF | European Single Electronic Format | Final Report | PDF 6.21 MB |
||||
| 10/07/2014 | 2014/807 | Final Report on ESMA Guidelines on enforcement of financial information | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 617.22 KB |
The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process. |
|||
| 18/12/2020 | ESMA50-157-2403 | Final report on Guidelines on outsourcing to cloud service providers | Innovation and Products | Final Report | PDF 384.63 KB |
||||
| 18/12/2017 | ESMA32-60-204 | Final report on the RTS on the European Single Electronic Format | European Single Electronic Format | Final Report | PDF 6.37 MB |
||||
| 10/11/2011 | 2011/372 | Final report- Review of European enforcers on the implementation of IFRS 8 | IFRS Supervisory Convergence | Final Report | PDF 584.18 KB |
||||
| 18/12/2015 | 2015/1887 | Follow-up report on the development of the Best Practice Principles for Providers of Shareholder Voting Research and Analysis | Corporate Finance, Corporate Governance | Final Report | PDF 645.64 KB |
||||
| 22/07/2013 | 2013/1022 | IFRS Enforcement in Europe in 2012 | IFRS Supervisory Convergence | Final Report | PDF 195.1 KB |
||||
| 23/05/2014 | 2014/551 | IFRS Enforcement in Europe in 2013 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 694.9 KB |
||||
| 21/05/2015 | 2015/856 Ann1 | Investment-based crowdfunding- Insights from regulators in the EU | Innovation and Products | Final Report | PDF 319.65 KB |
||||
| 15/03/2018 | JC-2018-04 | Joint Committee Final Report on Big Data | Innovation and Products | Final Report | PDF 520.31 KB |
||||
| 21/10/2011 | 2011/355 | Report- Activity Report on IFRS Enforcement in 2010 | IFRS Supervisory Convergence | Final Report | PDF 128.34 KB |