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| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 16/08/2011 | 2011/265 | 11th Extract from the EECS's Database of Enforcement Decisions | IFRS Supervisory Convergence | Report | PDF 329.49 KB |
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| 10/10/2012 | 2012/656 | 12th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 352.16 KB |
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| 04/04/2013 | 2013/444 | 13th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 512.42 KB |
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| 29/10/2013 | 2013/1545 | 14th Extract from the EECS' database of enforcement | IFRS Supervisory Convergence | Report | PDF 355.57 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS). European enforcers monitor and review financial statements published by issuers with securities traded on a regulated market who prepare their financial statements in accordance with International Financial Reporting Standards (IFRS) and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA. |
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| 09/04/2014 | 2014/377 | 15th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 501 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA. Decisions included in this extract were taken by national enforcers in the period from December 2012 to November 2013. ESMA publishes extracts from the database twice a year. |
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| 18/11/2014 | 2014/1373 | 16th Extract from the EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 315.55 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.Decisions included in this extract were taken by national enforcers in the period from August 2012 to March 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the first half of 2015. |
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| 21/07/2015 | 2015/1135 | 17th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 466.55 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.The decisions included in this extract were taken by national enforcers in the period from February 2013 to November 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the second half of 2015. | |||
| 25/11/2015 | 2015/1776 | 18th Extract from the EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 405.97 KB |
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| 28/07/2016 | 2016/1208 | 19th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 488.18 KB |
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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 |
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| 04/02/2019 | ESMA20-95-1105 | 2019 Regulatory Work Programme | Board of Supervisors, Planning reporting budget, Supervisory convergence | Report | PDF 308.68 KB |
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| 05/01/2017 | ESMA32-63-200 | 20th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 498.99 KB |
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| 16/07/2019 | ESMA32-63-717 | 23rd Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 441.84 KB |
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| 02/04/2020 | ESMA32-63-845 | 24th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 321.89 KB |
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| 15/07/2021 | ESMA32-63-1192 | 25th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 641.78 KB |
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| 17/05/2022 | ESMA32-63-1224 | 26th Extract of EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 569.85 KB |
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| 14/10/2021 | ESMA24-436-15 | Annex to the Opening Statement ECON Hearing 14 October 2021 | Board of Supervisors, Brexit, CCP Directorate, Corporate Information, Credit Rating Agencies, Innovation and Products, Joint Committee, Speeches, Supervisory convergence, Sustainable finance | Speech | PDF 415.73 KB |
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| 04/11/2019 | esma22-105-1073 | Annex_to_the_opening_statement_for_econ_hearing_4_november_2019 | Short Selling | Speech | PDF 389.38 KB |
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| 13/02/2019 | ESMA71-319-91 | Brexit – the regulatory challenges | Brexit, Fund Management, MiFID - Secondary Markets, Post Trading, Speeches, Supervisory convergence | Speech | PDF 175.3 KB |
Steven Maijoor keynote at the European Financial Forum in Dublin |
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| 10/10/2019 | ESMA71-319-144 | Building the EU Capital Markets Union while fostering global financial markets- EU-Asia Financial Dialogue/ASIFMA Conference | International cooperation, Speeches, Supervisory convergence, Sustainable finance | Speech | PDF 135.51 KB |
EU-Asia Financial Dialogue/ASIFMA Conference, Tokyo 10 October |