ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
44
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Vacancies X IFRS Supervisory Convergence X International cooperation X Risk Analysis & Economics - Markets Infrastructure Investors X MiFID II: Transparency Calculations and DVC X Securities Financing Transactions X Guidelines & Recommendations X Compliance table X Consultation Paper X Statement X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
05/02/2019 ESMA 70-155-7026 Use of UK data in ESMA databases in case of a no-deal Brexit , , Statement PDF
281.69 KB
07/10/2019 ESMA70-155-7658 Use of UK data in ESMA databases and performance of MiFID II calculations in case of a no-deal Brexit on 31 October 2019 , , Statement PDF
155.54 KB
13/04/2021 ESMA74-362-1934 Updated LEI statement SFTR , , Statement PDF
128.32 KB
07/10/2019 ESMA90-1-167 Update on the UK’s withdrawal from the European Union- preparations for a possible no-deal Brexit scenario on 31 October 2019 , , , Statement PDF
179.84 KB
20/12/2012 2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions , Statement PDF
220.43 KB
09/11/2020 ESMA74-362-881 Statement Brexit EMIR and SFTR data , , Statement PDF
257.04 KB
18/12/2020 ESMA80-192-10053 Public Statement_Registration_DTCC Data Repository (Ireland) PLC under EMIR and SFTR , Statement PDF
76.58 KB
27/10/2015 2015/1609 Public Statement- Improving Disclosures , Statement PDF
169.77 KB
28/10/2014 2014/1309 Public Statement- European common enforcement priorities for 2014 financial statements , Statement PDF
207.62 KB

The European Securities and Markets Authority (‘ESMA’) issues this Public Statement which defines the European common enforcement priorities in order to promote consistent application of the International Financial Reporting Standards (‘IFRS’) as indicated in the ESMA Guidelines on enforcement of financial information.As in the previous years, ESMA, together with European national enforcers, identified financial reporting topics which, listed companies and their auditors should particularly consider when preparing and auditing, respectively, the IFRS financial statements for the year ending 31 December 2014. In addition to these common priorities, national enforcers might also set additional enforcement priorities focusing on other relevant topics.ESMA, together with the European national enforcers, will pay particular attention to these common enforcement priorities as well as priorities identified in previous years, when monitoring and assessing the application of all relevant IFRS requirements. National enforcers will continue to focus on material issues in the financial statements that are relevant for an individual issuer under examination. On the basis of examinations performed, national enforcers will take corrective actions whenever material misstatements are identified. ESMA will report on findings regarding these priorities in its Report on the 2015 enforce-ment activities.

28/07/2011 2011/226 Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements , Statement PDF
36.9 KB
27/10/2015 2015/1608 Public Statement- ECEP 2015 , Statement PDF
210.15 KB
28/10/2020 ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 , Statement PDF
266.78 KB
21/07/2020 ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications , Statement PDF
120.44 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
19/03/2019 ESMA65-8-6254 Public statement on Brexit Data Operational Plan , Statement PDF
147.23 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
31/03/2021 ESMA32-63-1156 Public statement Application of TD requirements following Brexit , , , Statement PDF
104.37 KB
11/01/2013 2013/12 Principles for Benchmarks-Setting Processes in the EU Consultation Paper PDF
259.33 KB
27/04/2018 ESMA22-103-753 Multilateral MoU on cooperation, information exchange and consultation , Statement PDF
731.24 KB