ESMA LIBRARY

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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
12/04/2011 2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Report PDF
399.46 KB
20/07/2011 2011/211 Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee , Statement PDF
29.57 KB
28/07/2011 2011/226 Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements , Statement PDF
36.9 KB
16/08/2011 2011/265 11th Extract from the EECS's Database of Enforcement Decisions Report PDF
329.49 KB
21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 Final Report PDF
128.34 KB
21/10/2011 2011/354 Press release- European enforcers see good level of IFRS application in 2010 , Press Release PDF
31.97 KB
10/11/2011 2011/373 Consultation paper- Considerations of materiality in financial reporting , Consultation Paper PDF
170.93 KB
10/11/2011 2011/372 Final report- Review of European enforcers on the implementation of IFRS 8 Final Report PDF
584.18 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
02/12/2011 2011/414 Press release- ESMA gathers worldwide supervisors to discuss enforcement of IFRS , Press Release PDF
28.53 KB
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 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.

26/07/2012 2012/482 Review of Greek Government Bonds accounting practices , Final Report PDF
583.61 KB

This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.

26/07/2012 2012/483 ESMA publishes review of accounting treatment of Greek sovereign debt , Press Release PDF
122.97 KB

The European Securities and Markets Authority (ESMA) has today published Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011, which sets out the results of the review conducted by ESMA on accounting practices and disclosures regarding exposure to Greek government bonds. The ESMA review considered a sample of 42 European financial institutions, each with significant exposure to Greek government bonds totalling an estimated gross exposure of around €80 billion.

16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Letter PDF
203.41 KB
10/10/2012 2012/656 12th Extract from the EECS’s Database of Enforcement Report PDF
352.16 KB
12/11/2012 2012/730 ESMA announces enforcement priorities for 2012 financial statements , Press Release PDF
164.68 KB

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