ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
08/12/2020 ESMA32-67-765 Speech Steven Maijoor- The three paradoxes of sustainability reporting and how to address them IFRS Supervisory Convergence, Speeches, Sustainable finance, Transparency Speech PDF
123.06 KB
31/03/2020 ESMA43-370-103 Final report on TA on EMIR 2.2 CCP fines CCP Directorate, Credit Rating Agencies, Post Trading, Trade Repositories Final Report PDF
478.11 KB
06/01/2020 ESMA70-151-2838 Guidelines on Reporting Under SFTR Securities Financing Transactions Final Report PDF
2.49 MB
06/01/2020 ESMA70-151-2703 Final Report- Guidelines on Reporting Under SFTR Securities Financing Transactions Final Report PDF
1.38 MB
03/05/2019 ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, MiFID - Investor Protection, Sustainable finance Final Report PDF
371.73 KB
15/10/2018 ESMA31-62-1114 2017 Report on EEA prospectus activity Corporate Finance Final Report PDF
385.45 KB
27/09/2018 ESMA71-319-83 Financing Growth in the EU- speech by Verena Ross at the EBS Corporate Finance, Speeches Speech PDF
181.48 KB
22/06/2016 2016/989 Speech ISLA's 25th Anniversary Conference- Steven Maijoor, 22 June 2016, Vienna Securities Financing Transactions, Speeches Speech PDF
242.25 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
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
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.
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence 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).
23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 Corporate Disclosure, IFRS Supervisory Convergence Final Report PDF
694.9 KB
11/11/2013 2013/1637 Keynote Speech at Financial Reporting Outlook (Ernst & Young) Conference, London IFRS Supervisory Convergence, Speeches Speech PDF
167.91 KB

Steven Maijoor, Chair of the European Securities and Markets Authority (ESMA), delivered the keynote speech at the Ernst & Young Financial Reporting Outlook Conference in London.
22/07/2013 2013/1022 IFRS Enforcement in Europe in 2012 IFRS Supervisory Convergence Final Report PDF
195.1 KB
14/02/2013 2013/218 Considerations of materiality in financial reporting Corporate Disclosure, IFRS Supervisory Convergence Final Report PDF
446.95 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
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting Corporate Disclosure, IFRS Supervisory Convergence Final Report PDF
383.4 KB
26/07/2012 2012/482 Review of Greek Government Bonds accounting practices Corporate Disclosure, IFRS Supervisory Convergence 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.

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