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2013/1013 |
Guidelines on enforcement of financial information |
Issuer disclosure, Financial reporting |
Consultation Paper |
DOWNLOAD 540.55 KB |
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2013/444 |
13th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 512.42 KB |
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2013/244 |
Letter to the IFRS regarding discontinued operations - change in disposal method |
Financial reporting |
Letter |
DOWNLOAD 190.81 KB |
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2013/218 |
Considerations of materiality in financial reporting |
Issuer disclosure, Financial reporting |
Final Report |
DOWNLOAD 446.95 KB |
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2013/2 |
European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements |
Financial reporting |
Final Report |
DOWNLOAD 500.65 KB |
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2013/9 |
Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture |
Financial reporting |
Letter |
DOWNLOAD 228.54 KB |
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2012/854 |
ESMA issues statement on forbearance practices |
Issuer disclosure, Financial reporting, Press Releases |
Press Release |
DOWNLOAD 117.17 KB |
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2012/853 |
Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions |
Issuer disclosure, Financial reporting |
Statement |
DOWNLOAD 220.43 KB |
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2012/725 |
European common enforcement priorities for 2012 financial statements |
Financial reporting |
Reference |
DOWNLOAD 163.78 KB |
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2012/730 |
ESMA announces enforcement priorities for 2012 financial statements |
Financial reporting, Press Releases |
Press Release |
DOWNLOAD 164.68 KB |
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2012/656 |
12th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 352.16 KB |
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2012/464 |
ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 |
Financial reporting |
Letter |
DOWNLOAD 203.41 KB |
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2012/526 |
Announcement of roundtable on materiality in financial reporting - 1 October 12 |
Financial reporting |
Reference |
DOWNLOAD 100.21 KB |
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2012/525 |
Summary of responses on considerations of materiality in financial reporting |
Issuer disclosure, Financial reporting |
Final Report |
DOWNLOAD 383.4 KB |
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2012/483 |
ESMA publishes review of accounting treatment of Greek sovereign debt |
Issuer disclosure, Financial reporting |
Press Release |
DOWNLOAD 122.97 KB |
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2012/482 |
Review of Greek Government Bonds accounting practices |
Issuer disclosure, Financial reporting |
Final Report |
DOWNLOAD 583.61 KB |
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2012/412 |
Activity Report on IFRS Enforcement in the European Economic Area in 2011 |
Financial reporting |
Final Report |
DOWNLOAD 345.02 KB |
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2012/248 |
Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt |
Financial reporting |
Letter |
DOWNLOAD 361.61 KB |
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2011/414 |
Press release - ESMA gathers worldwide supervisors to discuss enforcement of IFRS |
Financial reporting, Press Releases |
Press Release |
DOWNLOAD 28.53 KB |
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2011/397 |
Public statement on sovereign debt in IFRS financial statements |
Issuer disclosure, Corporate Governance, Financial reporting, Press Releases |
Statement |
DOWNLOAD 189.46 KB |
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