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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
10/10/2012 2012/656 12th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
352.16 KB
04/04/2013 2013/444 13th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
512.42 KB
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.
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.
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.
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
28/07/2016 2016/1208 19th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
488.18 KB
21/12/2016 2016/1668 2016-1668 ESMA feedback statement on ESEF Corporate Disclosure, European Single Electronic Format, Transparency Report PDF
6.98 MB
30/03/2022 ESMA32-63-1249 2021 Corporate reporting enforcement and regulatory activities Corporate Finance Annual Report PDF
748.01 KB
05/01/2017 ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
498.99 KB
16/07/2019 ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
441.84 KB
02/04/2020 ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
321.89 KB
15/07/2021 ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
641.78 KB
17/05/2022 ESMA32-63-1224 26th Extract of EECS's Database of Enforcement IFRS Supervisory Convergence Report PDF
569.85 KB
09/01/2019 ESMA50-157-1391 Advice on Initial Coin Offerings and Crypto-Assets Innovation and Products Report PDF
882.48 KB
15/11/2018 ESMA70-145-1081 Annual report on administrative and criminal sanctions and other administrative measures under MAR Market Abuse, Market Integrity Annual Report PDF
158.47 KB
02/05/2022 JC 2022 20 Call for advice on PRIIPs: ESA advice on the review of the PRIIPs Regulation Fund Management, Joint Committee Report PDF
3.38 MB
29/06/2012 2012/415 Call for Evidence on Empty Voting Transparency, Corporate Disclosure CESR Document PDF
275.66 KB		 ESMA launched a Call for Evidence on Empty Voting in September 2011 to analyse the potential issues and concerns raised by the practice of empty voting and to examine whether there was a possible need for further action. An analysis of the responses received to the consultation has led ESMA to conclude that there is insufficient evidence to justify any regulatory action at the European level at present.

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