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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
08/03/2011 2011/62 10th Extract from EECS's Database of Enforcement Decisions Final Report PDF
361.42 KB
28/06/2012 2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Final Report PDF
345.02 KB

The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers).  This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year.

09/03/2016 ESAs/2016/22 Annexes to RTS on Risk Mitigation LegisWrite Final Report PDF
297.23 KB
15/11/2018 ESMA70-145-1081 Annual report on administrative and criminal sanctions and other administrative measures under MAR , Annual Report PDF
158.47 KB
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
11/04/2012 JC/2011/97 EBA, ESMA and EIOPA’s Report on the legal and regulatory provisions and supervisory expectations across EU Member States of Simplified Due Diligence requirements where the customers are credit and financial institutions under the Third Money Laundering Di Final Report PDF
476.47 KB
11/04/2012 JC/2011/96 EBA, ESMA and EIOPA’s Report on the legal, regulatory and supervisory implementation across EU Member States in relation to the Beneficial Owners Customer Due Diligence requirements under the Third Money Laundering Directive [2005/60/EC] Final Report PDF
552.11 KB
07/12/2012 JC/2012/86 ESA report on the application of AML/CTF obligations to, and the AML/CTF supervision of e-money issuers, agents and distributors in Europe. Final Report PDF
476.42 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
09/03/2020 ESMA80-199-332 ESMA Supervision- Annual Report 2019 and Work Programme 2020 , , , , Annual Report PDF
825.72 KB
20/04/2012 2012/236 ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS , Technical Advice PDF
509.39 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
08/10/2013 JC 2013/056 Explanation of Changes in Compilation of Data Final Report PDF
93.28 KB
The Joint Committee publishes the 2013 List of Identified Financial Conglomerates. The latest version of the list shows 75 financial conglomerates with the head of group in an EU/EEA country, one with the head of group in Australia, two with the head of the group in Switzerland, and two with the head of group in the United States.
09/03/2016 ESAs/2016/24 FeedbackTable CP1 and CP2 RTS OTC 01022016 Final Report PDF
1.14 MB
09/03/2016 ESAs/2016/23 Final Draft RTS on Risk Mitigation Techniques final Final Report PDF
705.82 KB
07/04/2016 JC/2016/21 Final Draft RTS PRIIPs KID Report , Final Report PDF
2.63 MB
26/07/2016 2016/1171 Final Report Draft Implementing Technical Standards on sanctions and measures under MAR , Final Report PDF
929.78 KB
23/09/2020 ESMA70-155-10272 Final Report on Cum Ex and other multiple withholding tax reclaim schemes , , Final Report PDF
906.57 KB
06/02/2018 ESMA70-145-398 Final report on draft ITS on forms and procedures for cooperation under Article 24 and 25 MAR Final Report PDF
940.38 KB