ESMA LIBRARY

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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 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
29/10/2014 2014/1278 Report on the equivalence of the Indian Accounting Standards , 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.

20/07/2016 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 , Statement PDF
373.45 KB
21/12/2016 2016/1668 2016-1668 ESMA feedback statement on ESEF , , Report PDF
6.98 MB
18/12/2017 ESMA32-60-204 Final report on the RTS on the European Single Electronic Format Final Report PDF
6.37 MB
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 , Report PDF
625.18 KB
07/06/2019 ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF , Final Report PDF
6.5 MB
22/10/2019 ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports , Statement PDF
482.56 KB
04/02/2020 ESMA32-67-613 Report on amendments to ESMA Guidelines on enforcement of financial information Final Report PDF
272.06 KB
27/03/2020 ESMA31-67-742 Public statement on publication deadlines under the Transparency Directive , Statement PDF
88.72 KB
18/06/2020 ESMA32-60-607 Final report on draft RTS including 2020 update RTS on ESEF Final Report PDF
6.21 MB