ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
06/05/2020 ESMA71-99-1321 ESMA registers SFTR TRs , , Statement PDF
95.4 KB
04/05/2020 ESMA71-99-1324 Statement on bilateral margin RTS amendments in response to Covid-19 , , , Statement PDF
101.16 KB
01/04/2020 ESMA71-99-1309 Appointment of ACP Chair , Statement PDF
120.27 KB
30/01/2020 ESMA71-99-1279 Statement on ESMA Standing Committee Chair appointments Jan 2020 , Statement PDF
89.15 KB
04/12/2019 ESMA71-99-1254 Acting Chair CCP Supervisory Committee , , , Statement PDF
82.87 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
22/03/2019 ESMA 32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
204.73 KB
23/11/2018 ESMA70-151-1948 Managing risks of a no-deal Brexit in the area of central clearing , , Statement PDF
128.26 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
13/11/2017 ESMA71-99-650 Kroll Bond Rating Agency Europe Limited Registration , Statement PDF
164.33 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
31/05/2017 ESMA71-99-470 ESMA registers Bloomberg Trade Repository Limited as a trade repository , Statement PDF
141.48 KB

The European Securities and Markets Authority (ESMA), the EU supervisor of trade repositories (TRs), has registered Bloomberg Trade Repository Limited as a TR under the European Market Infrastructure Regulation (EMIR), with effect from 7 June 2017. Bloomberg Trade Repository Limited is based in the United Kingdom and covers the following derivative asset classes: commodities, credit, foreign exchange, equities and interest rates.

10/11/2016 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments , , Statement PDF
256.22 KB
28/10/2016 ESMA/2016/1528 European common enforcement priorities for 2016 financial statements , , Statement PDF
317.18 KB
21/07/2016 2016/1159 Public notice- Infrigement by Fitch , Statement PDF
324.96 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
10/02/2016 2016-278 EU-US approach CCP equivalence , Statement PDF
97.22 KB
27/10/2015 2015/1609 Public Statement- Improving Disclosures , Statement PDF
169.77 KB
27/10/2015 2015/1608 Public Statement- ECEP 2015 , Statement PDF
210.15 KB
28/10/2014 2014/1309 Public Statement- European common enforcement priorities for 2014 financial statements , Statement PDF
207.62 KB

The European Securities and Markets Authority (‘ESMA’) issues this Public Statement which defines the European common enforcement priorities in order to promote consistent application of the International Financial Reporting Standards (‘IFRS’) as indicated in the ESMA Guidelines on enforcement of financial information.As in the previous years, ESMA, together with European national enforcers, identified financial reporting topics which, listed companies and their auditors should particularly consider when preparing and auditing, respectively, the IFRS financial statements for the year ending 31 December 2014. In addition to these common priorities, national enforcers might also set additional enforcement priorities focusing on other relevant topics.ESMA, together with the European national enforcers, will pay particular attention to these common enforcement priorities as well as priorities identified in previous years, when monitoring and assessing the application of all relevant IFRS requirements. National enforcers will continue to focus on material issues in the financial statements that are relevant for an individual issuer under examination. On the basis of examinations performed, national enforcers will take corrective actions whenever material misstatements are identified. ESMA will report on findings regarding these priorities in its Report on the 2015 enforce-ment activities.