ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
12/12/2012 JC 2012/115 Joint ESA letter to the IASB regarding its request for information on its comprehensive review of IFRS for SMEs Letter PDF
44.65 KB
03/04/2018 ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU , , Press Release PDF
154.53 KB
27/10/2017 ESMA71-99-623 Press Release on 2017 Enforcement Priorities , , , Press Release PDF
172.2 KB
10/04/2017 ESMA71-99-382 ESMA reports on EU accounting enforcement in 2016 Press Release PDF
171.38 KB

The European Securities and Markets Authority (ESMA) has published its annual report on the enforcement and regulatory activities of accounting enforcers within the European Union (EU) in 2016.

ESMA, in 2016, continued strengthening supervisory convergence in the area of financial reporting, to improve the consistency and quality across the EU. ESMA achieves this through coordinating the national enforcers’ decisions, publishing annual enforcement priorities and publishing statements on areas of focus such as the implementation of the new standards IFRS 9 and IFRS 15.

28/10/2020 ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 , , , Press Release PDF
101.44 KB
03/11/2020 ESMA71-99-1420 Fast Track Peer Review PR- Wirecard , , , Press Release PDF
137.39 KB
02/04/2020 ESMA71-99-1308 ESMA publishes 2019 report on enforcement of corporate disclosure Press Release PDF
91.68 KB
22/10/2019 ESMA71-99-1236 EU enforcers must monitor closely new reporting standards , , Press Release PDF
150.91 KB
27/03/2019 ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information , , Press Release PDF
137.55 KB
15/02/2019 ESMA71-99-1115 ESMA IOSCO Statement on EDPB Opinion , Press Release PDF
83.19 KB
26/10/2018 ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports , , Press Release PDF
264.23 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
06/10/2020 ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS , Letter PDF
233.89 KB
12/10/2020 ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 , Letter PDF
160.79 KB
26/05/2020 ESMA32-61-406 Letter to EFRAG- IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Letter PDF
161.82 KB
26/05/2020 ESMA32-61-405 Letter to IASB Exposure Draft Interest Rate Benchmark Reform- Phase 2 Letter PDF
155.72 KB
11/05/2020 ESMA32-61-403 Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
127.34 KB
11/05/2020 ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions , Letter PDF
122.4 KB

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