ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
17/05/2021 JC 2021 31 JC Report on the implementation and functioning of the Securitisation Regulation Joint Committee, Securitisation Report PDF
1.03 MB
09/03/2020 ESMA80-199-332 ESMA Supervision- Annual Report 2019 and Work Programme 2020 Benchmarks, Credit Rating Agencies, Securities Financing Transactions, Securitisation, Trade Repositories Annual Report PDF
825.72 KB
29/09/2020 ESMA80-187-608 Final report_Benchmarks_RTS Benchmarks Report PDF
714.41 KB
14/02/2020 ESMA70-156-1778 ESMA’s response to the Commission’s consultation on the BMR review Benchmarks Report PDF
314.12 KB
29/03/2017 ESMA70-145-48 Draft technical standards under the Benchmarks Regulation Benchmarks Report PDF
1.75 MB
02/06/2017 ESMA70-143-5 Methodological framework for mandatory benchmarks contributions Benchmarks Report PDF
282.75 KB
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
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
13/11/2018 ESMA33-128-505 Final Technical Advice Securitisation Repositories Fees Securitisation Technical Advice PDF
570.74 KB
16/07/2018 ESMA33-128-477 Final Report on STS notification Securitisation Report PDF
1.5 MB
16/07/2018 ESMA33-128-473 Final Report- Draft RTS on authorisation of firms providing STS verification services Securitisation Report PDF
593.91 KB
05/10/2020 ESMA33-128-1001_ Final Report_Guidelines on Portability of Information between Securitisation Repositories Securitisation Report PDF
279.02 KB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Report PDF
480.12 KB
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
02/04/2020 ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Corporate Disclosure Report PDF
1.11 MB
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
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
06/04/2021 ESMA32-63-1101 Enforcers 2020 activity report Corporate Disclosure Report PDF
876.29 KB
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
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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