ESMA LIBRARY
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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 03/11/2020 | ESMA42-111-5349 | Fast Track Peer Review Report- Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence | Report | PDF 1.33 MB |
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| 17/07/2020 | ESMA22-106-2738 | Own Initiative SMSG Report II on Covid-19 related Issues | Securities and Markets Stakeholder Group | Report | PDF 183.42 KB |
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| 17/07/2020 | ESMA22-105-2740 | SMSG- End of Term Report 2020 | Securities and Markets Stakeholder Group | Report | PDF 723.28 KB |
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| 15/07/2020 | ESMA42-111-4128 | PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION- Country report DE | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence | Report | PDF 285.02 KB |
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| 02/04/2020 | ESMA32-63-846 | Enforcement and regulatory activities of European enforcers in 2019 | Corporate Disclosure | Report | PDF 1.11 MB |
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| 20/12/2019 | ESMA32-334-150 | Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines | Corporate Disclosure, Supervisory convergence | Report | PDF 800.36 KB |
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| 28/10/2019 | ESMA22-106-1990 | SMSG Opinion on ESMA's Report on performance and cost of retail investment products | Securities and Markets Stakeholder Group | Opinion | PDF 148.41 KB |
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| 01/04/2019 | ESMA22-106-1731 | SMSG Credit Ratings Disclosures advice | Securities and Markets Stakeholder Group | Report | PDF 209.66 KB |
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| 01/04/2019 | esma22-106-1710 | smsg_advice_on_stor_peer_review | Securities and Markets Stakeholder Group | Report | PDF 189.48 KB |
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| 27/03/2019 | ESMA32-63-672 | Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 1.29 MB |
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| 26/03/2019 | ESMA22-106-1683 | SMSG advice on integrating sustainability risks and factors in MIFID, the UCITS Directive and AIFMD | Securities and Markets Stakeholder Group | Report | PDF 142.78 KB |
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| 25/03/2019 | ESMA22-106-1684 | SMSG advice on draft RTS amending the PRIIPs Delegated Regulation | Securities and Markets Stakeholder Group | Report | PDF 96.91 KB |
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| 03/01/2019 | ESMA22-16-1603 | SMSG End of Term Report 2018 | Securities and Markets Stakeholder Group | Report | PDF 649.37 KB |
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| 31/10/2018 | ESMA22-106-1296 | SMSG Opinion on EC request to ESAs on cost and performance of retail investment, insurance and pension products | Securities and Markets Stakeholder Group | Opinion | PDF 152.91 KB |
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| 17/07/2018 | ESMA32-51-522 | ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies | Corporate Disclosure, IAS Regulation | Report | PDF 625.18 KB |
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| 03/04/2018 | ESMA32-63-424 | Enforcement and Regulatory Activities of Accounting Enforcers in 2017 | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 955.19 KB |
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| 04/12/2017 | ESMA22-106-535 | SMSG Report on Access to public capital markets for SMEs | Securities and Markets Stakeholder Group | Report | PDF 1.11 MB |
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| 12/07/2017 | ESMA32-67-284 | Review of Fair Value Measurement in the IFRS financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 1.58 MB |
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| 10/04/2017 | ESMA32-51-382 | Enforcement and Regulatory Activities of Accounting Enforcers in 2016 | Corporate Disclosure | Report | PDF 657.13 KB |
The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), hereafter ‘European enforcers’, when examining compliance of financial information provided by issuers with IFRS in 2016. It also provides an overview of the main activities performed at European level, quantitative information on enforcement activities in Europe as well as ESMA’s contribution to the development of the single rulebook in the area of financial reporting. In addition, it also outlines ESMA’s activities for 2017 in the area of corporate reporting following its Supervisory Convergence Work Programme. |
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| 21/12/2016 | 2016/1668 | 2016-1668 ESMA feedback statement on ESEF | Corporate Disclosure, European Single Electronic Format, Transparency | Report | PDF 6.98 MB |