ESMA LIBRARY
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 12/04/2011 | 2011/116 Annex 2 | Progress report on equivalence of Indian Accounting Standards with IFRS | IAS Regulation | Report | PDF 399.46 KB |
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| 20/07/2011 | 2011/211 | Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee | Corporate Disclosure, IAS Regulation | Statement | PDF 29.57 KB |
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| 29/10/2014 | 2014/1278 | Report on the equivalence of the Indian Accounting Standards | Corporate Disclosure, IAS Regulation | Final Report | PDF 1.7 MB |
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007. |
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| 20/07/2016 | 2016/1148 | Public Statement Issues for consideration in implementing IFRS 15 | IAS Regulation, IFRS Supervisory Convergence | Statement | PDF 373.45 KB |
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| 13/10/2016 | 2016 IFRS Press Release | ESMA and IFRS® Foundation strengthen cooperation | Corporate Information, IAS Regulation, IFRS Supervisory Convergence | Press Release | PDF 213.42 KB |
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| 10/11/2016 | 2016-1563 | Issues for consideration in implementing IFRS 9: Financial Instruments | Audit, Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 256.22 KB |
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| 10/11/2016 | 2016-1564 | ESMA prepares for new International Financial Reporting Standard 9 | Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 132.26 KB |
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| 27/10/2017 | ESMA71-99-623 | Press Release on 2017 Enforcement Priorities | Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 172.2 KB |
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| 17/07/2018 | ESMA32-51-522 | ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies | Corporate Disclosure, IAS Regulation | Report | PDF 625.18 KB |
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| 03/05/2019 | ESMA35-43-1737 | Final report on integrating sustainability risks and factors in the MIFID II | Audit, MiFID - Investor Protection, Sustainable finance | Final Report | PDF 371.73 KB |
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| 22/10/2019 | ESMA32-63-791 | European common enforcement priorities for 2019 annual financial reports | Corporate Disclosure, IAS Regulation | Statement | PDF 482.56 KB |
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| 22/10/2019 | ESMA71-99-1236 | EU enforcers must monitor closely new reporting standards | Corporate Disclosure, IAS Regulation, Press Releases | Press Release | PDF 150.91 KB |
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| 28/10/2020 | ESMA71-99-1422 | Press Release European Common Enforcement Priorities 2020 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 101.44 KB |