ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
31/03/2021 ESMA32-63-1156 Public statement Application of TD requirements following Brexit , , , Statement PDF
104.37 KB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 , , Report PDF
480.12 KB
28/10/2020 ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 , Statement PDF
266.78 KB
21/07/2020 ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications , Statement PDF
120.44 KB
02/04/2020 ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Report PDF
321.89 KB
16/07/2019 ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Report PDF
441.84 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
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 , Report PDF
1.29 MB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB
03/04/2018 ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 , Report PDF
955.19 KB
31/10/2017 ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement Report PDF
522.76 KB
27/10/2017 ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements , Statement PDF
287.62 KB
18/07/2017 ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information , Report PDF
1.86 MB
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements , Report PDF
1.58 MB
05/01/2017 ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement Report PDF
498.99 KB
21/12/2016 2016/1668 2016-1668 ESMA feedback statement on ESEF , , Report PDF
6.98 MB
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
28/07/2016 2016/1208 19th Extract from the EECS’s Database of Enforcement Report PDF
488.18 KB
20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB