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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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| 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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| 09/04/2020 | ESMA80-187-546 | Actions to mitigate the impact of COVID-19 on the EU financial markets regarding the timeliness of fulfilling external audit requirements for interest rate benchmarks under the Benchmarks Regulation | Benchmarks, COVID-19 | Statement | PDF 89.31 KB |
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| 25/04/2017 | ESMA22-106-196 | Advice in response to JC Discussion Paper on the Use of Big Data by Financial Institutions | Securities and Markets Stakeholder Group | SMSG Advice | PDF 144.22 KB |
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| 20/12/2013 | 2013/SMSG/017 | Advice on Consultation Paper – Draft Regulatory Technical Standards on contracts having a direct, substantial and foreseeable effect within the Un-ion and non-evasion of provisions of EMIR | Securities and Markets Stakeholder Group | SMSG Advice | PDF 27.43 KB |
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| 20/12/2013 | 2013/SMSG/018 | Advice on Discussion Paper – The Clearing Obligation under EMIR | Securities and Markets Stakeholder Group | SMSG Advice | PDF 46.94 KB |
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| 28/10/2011 | 2011/SMSG/13 | Advice on ESMA's draft technical advice to the European Commission on possible implementing measures of the Alternative Investment Fund Man-agers Directive in relation to supervision and third countries | Securities and Markets Stakeholder Group | SMSG Advice | PDF 88.23 KB |
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| 01/12/2011 | 2011/SMSG/18 | Advice on ESMA's public consultation on UCITS Exchange traded funds in the European Union | Securities and Markets Stakeholder Group | SMSG Advice | PDF 149.17 KB |