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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 | IFRS Supervisory Convergence | Final Report | PDF 361.42 KB |
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| 16/08/2011 | 2011/265 | 11th Extract from the EECS's Database of Enforcement Decisions | IFRS Supervisory Convergence | Report | PDF 329.49 KB |
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| 10/10/2012 | 2012/656 | 12th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 352.16 KB |
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| 04/04/2013 | 2013/444 | 13th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 512.42 KB |
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| 29/10/2013 | 2013/1545 | 14th Extract from the EECS' database of enforcement | IFRS Supervisory Convergence | Report | PDF 355.57 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS). European enforcers monitor and review financial statements published by issuers with securities traded on a regulated market who prepare their financial statements in accordance with International Financial Reporting Standards (IFRS) and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA. |
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| 09/04/2014 | 2014/377 | 15th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 501 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law. Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA. Decisions included in this extract were taken by national enforcers in the period from December 2012 to November 2013. ESMA publishes extracts from the database twice a year. |
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| 18/11/2014 | 2014/1373 | 16th Extract from the EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 315.55 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.Decisions included in this extract were taken by national enforcers in the period from August 2012 to March 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the first half of 2015. |
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| 21/07/2015 | 2015/1135 | 17th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 466.55 KB |
The European Securities and Markets Authority (ESMA) is publishing extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the International Financial Reporting Standards (IFRS).European enforcers monitor and review IFRS financial statements and consider whether they comply with IFRS and other applicable reporting requirements, including relevant national law.Publication of enforcement decisions will inform market participants about which accounting treatments European national enforcers may consider as complying with IFRS; that is, whether the treatments are considered as being within the accepted range of those permitted by IFRS. Such publication, together with the rationale behind these decisions, will contribute to a consistent application of IFRS in the EEA.The decisions included in this extract were taken by national enforcers in the period from February 2013 to November 2014. ESMA will continue publishing further extracts from the database on a regular basis, with the next extract expected to be published in the second half of 2015. | |||
| 25/11/2015 | 2015/1776 | 18th Extract from the EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 405.97 KB |
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| 28/07/2016 | 2016/1208 | 19th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 488.18 KB |
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| 01/10/2014 | 2014/1200 | 2015 Work Programme | Corporate Information, Management Board, Board of Supervisors | Reference | PDF 500.54 KB |
The European Securities and Markets Authority (ESMA) has published its Work Programme for 2015. The programme sets out how ESMA intends to achieve its statutory objectives of investor protection and stable and orderly functioning markets through its operational activities of convergence, risk monitoring and analysis, the single rulebook and supervision. The projected work programme is based on a budget of €38,639,000 and a staff base of 202 people as per the budget approved by ESMA’s Board of Supervisors on 6 February 2014 and subsequently submitted to the EU institutions. At the time of drafting, the budget prepared by the European Commission and sent to the EU Council and Parliament for ESMA in 2015 is for €33,627,920 and 186 people. In order to prepare for the eventuality that ESMA will receive fewer posts than planned for in the work programme, Annex 5 contains a list of the areas of work that ESMA would be unable to accomplish in 2015 with reduced resources. | |||
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
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| 20/12/2016 | 2016/1660 | 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 | IFRS Supervisory Convergence | Letter | PDF 92.19 KB |
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| 07/02/2018 | ESMA20-95-823 | 2018 Regulatory Work Programme | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Reference | PDF 251.91 KB |
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| 15/06/2020 | ESMA20-95-1264 | 2019 Annual Report | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Annual Report | PDF 3.03 MB |
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| 16/06/2021 | ESMA20-95-1381 | 2020 Annual Report | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Annual Report | PDF 4 MB |
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| 15/06/2020 | ESMA20-95-1132 | 2020 Annual Work Programme- revised | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Annual Report | PDF 548.42 KB |
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| 01/10/2019 | ESMA20-95-1132 | 2020 Work Programme | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Reference | PDF 543.97 KB |
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| 15/06/2022 | ESMA22-439-962 | 2021 Annual Report | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Annual Report | PDF 10.64 MB |
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| 02/10/2020 | ESMA20-95-1273 | 2021 Annual Work Programme | Board of Supervisors, Corporate Information, Management Board, Planning reporting budget | Report | PDF 608.58 KB |