ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.57 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.42 KB
28/05/2021 ESMA81-393-98 Supervisory Briefing on Benchmark administrators’ presence in their Member States of location and outsourcing Benchmarks, Supervisory convergence Report PDF
200.21 KB
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting Corporate Disclosure, IFRS Supervisory Convergence Final Report PDF
383.4 KB
05/03/2013 2013/SMSG/03 SMSG Advice on Benchmarks/Indices Securities and Markets Stakeholder Group, Benchmarks Letter PDF
253.23 KB
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).
26/07/2012 2012/482 Review of Greek Government Bonds accounting practices Corporate Disclosure, IFRS Supervisory Convergence 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.
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Report PDF
1.58 MB
21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 IFRS Supervisory Convergence Final Report PDF
128.34 KB
15/12/2021 ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Corporate Disclosure, IFRS Supervisory Convergence Report PDF
3.69 MB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Report PDF
480.12 KB
31/10/2017 ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement IFRS Supervisory Convergence Report PDF
522.76 KB
28/01/2022 ESMA74-362-893 QAs on SFTR data reporting Post Trading, Securities Financing Transactions, Trade Repositories Q&A PDF
398.17 KB
23/06/2022 ESMA70-145-114 Q&A on the Benchmarks Regulation (BMR) Benchmarks, Supervisory convergence Q&A PDF
568.37 KB
18/07/2017 ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information IFRS Supervisory Convergence, Supervisory convergence Report PDF
1.86 MB
02/06/2017 ESMA70-143-5 Methodological framework for mandatory benchmarks contributions Benchmarks Report PDF
282.75 KB
05/09/2018 ESMA70-151-1719 Letter to VP Dombrovskis on opinion on SFTR Securities Financing Transactions Letter PDF
213.13 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method IFRS Supervisory Convergence Letter PDF
190.81 KB
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt IFRS Supervisory Convergence Letter PDF
361.61 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
137.16 KB

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