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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/07/2019 ESMA 32-63-365 List of decisions published from the EECS’s Database of Enforcement Reference PDF
361.28 KB
19/04/2018 ESMA 32-63-427 22nd Extract from the EECS’s Database of Enforcement Reference PDF
616 KB
31/10/2017 ESMA32-63-365 List of enforcement decisions Reference PDF
349.75 KB
27/10/2017 ESMA32-63-364 Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 , Reference PDF
292.46 KB
05/01/2017 ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) , Reference PDF
369.22 KB
05/01/2017 ESMA32-65-67 Application Form for CRSC CWG , Reference DOCX
38.09 KB
13/10/2016 2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards , , Reference PDF
209.65 KB
04/04/2016 2016/217 ToR IFRS PG Reference PDF
95.62 KB
04/04/2016 2016/216 ToR EECS Reference PDF
103.12 KB
30/06/2015 2015/1057 ESMA Guidelines on Alternative Performance Measures , Final Report PDF
484.57 KB
31/03/2015 2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 , Final Report PDF
633.7 KB
10/07/2014 2014/807 Final Report on ESMA Guidelines on enforcement of financial information , Final Report PDF
617.22 KB

The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process.

16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).

23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 , Final Report PDF
694.9 KB
22/07/2013 2013/1022 IFRS Enforcement in Europe in 2012 Final Report PDF
195.1 KB
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
21/01/2013 2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Final Report PDF
500.65 KB
12/11/2012 2012/725 European common enforcement priorities for 2012 financial statements Reference PDF
163.78 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB