ESMA LIBRARY
REFINE YOUR SEARCH
Sections
- (-) Remove MiFID - Investor Protection filter MiFID - Investor Protection
- (-) Remove Joint Committee filter Joint Committee
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Short Selling filter Short Selling
- (-) Remove Planning reporting budget filter Planning reporting budget
- (-) Remove Securitisation filter Securitisation
- (-) Remove Corporate Finance filter Corporate Finance
- CESR Archive (1055) Apply CESR Archive filter
- Guidelines and Technical standards (637) Apply Guidelines and Technical standards filter
- Post Trading (413) Apply Post Trading filter
- Fund Management (385) Apply Fund Management filter
- MiFID - Secondary Markets (365) Apply MiFID - Secondary Markets filter
- Press Releases (360) Apply Press Releases filter
- Corporate Disclosure (349) Apply Corporate Disclosure filter
- Corporate Information (265) Apply Corporate Information filter
- Credit Rating Agencies (265) Apply Credit Rating Agencies filter
- Board of Supervisors (235) Apply Board of Supervisors filter
- Securities and Markets Stakeholder Group (218) Apply Securities and Markets Stakeholder Group filter
- Risk Analysis & Economics - Markets Infrastructure Investors (171) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Speeches (167) Apply Speeches filter
- Warnings and publications for investors (142) Apply Warnings and publications for investors filter
- Management Board (138) Apply Management Board filter
- Supervisory convergence (130) Apply Supervisory convergence filter
- CCP Directorate (122) Apply CCP Directorate filter
- Market Integrity (113) Apply Market Integrity filter
- Innovation and Products (103) Apply Innovation and Products filter
- Procurement (96) Apply Procurement filter
- IAS Regulation (91) Apply IAS Regulation filter
- Market Abuse (91) Apply Market Abuse filter
- Sustainable finance (90) Apply Sustainable finance filter
- Benchmarks (87) Apply Benchmarks filter
- Prospectus (82) Apply Prospectus filter
- Brexit (64) Apply Brexit filter
- Trade Repositories (55) Apply Trade Repositories filter
- COVID-19 (51) Apply COVID-19 filter
- International cooperation (49) Apply International cooperation filter
- Trading (43) Apply Trading filter
- European Single Electronic Format (40) Apply European Single Electronic Format filter
- Transparency (39) Apply Transparency filter
- Market data (36) Apply Market data filter
- Securities Financing Transactions (33) Apply Securities Financing Transactions filter
- Board of Appeal (25) Apply Board of Appeal filter
- Audit (20) Apply Audit filter
- Corporate Governance (19) Apply Corporate Governance filter
- Careers (14) Apply Careers filter
- ESMA newsletter (14) Apply ESMA newsletter filter
- MiFID II: Transparency Calculations and DVC (13) Apply MiFID II: Transparency Calculations and DVC filter
- Crowdfunding (5) Apply Crowdfunding filter
- ITMG (4) Apply ITMG filter
- Vacancies (3) Apply Vacancies filter
Type of document
- Reference (228) Apply Reference filter
- Guidelines & Recommendations (178) Apply Guidelines & Recommendations filter
- Press Release (102) Apply Press Release filter
- Opinion (99) Apply Opinion filter
- Final Report (78) Apply Final Report filter
- Consultation Paper (73) Apply Consultation Paper filter
- Letter (72) Apply Letter filter
- Report (61) Apply Report filter
- Statement (59) Apply Statement filter
- Investor Warning (27) Apply Investor Warning filter
- Speech (26) Apply Speech filter
- Annual Report (16) Apply Annual Report filter
- Compliance table (16) Apply Compliance table filter
- Decision (16) Apply Decision filter
- Q&A (16) Apply Q&A filter
- Summary of Conclusions (11) Apply Summary of Conclusions filter
- Technical Advice (9) Apply Technical Advice filter
- SMSG Advice (6) Apply SMSG Advice filter
- Technical Standards (4) Apply Technical Standards filter
- CESR Document (1) Apply CESR Document filter
| 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 |
||||
| 16/08/2011 | 2011/265 | 11th Extract from the EECS's Database of Enforcement Decisions | IFRS Supervisory Convergence | Report | PDF 329.49 KB |
||||
| 10/10/2012 | 2012/656 | 12th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 352.16 KB |
||||
| 04/04/2013 | 2013/444 | 13th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 512.42 KB |
||||
| 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. |
|||
| 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. |
|||
| 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. |
|||
| 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 |
||||
| 28/07/2016 | 2016/1208 | 19th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 488.18 KB |
||||
| 12/02/2014 | 2014/172 rev 1 | 2014 Regulatory Work Programme | Planning reporting budget | Reference | PDF 83.79 KB |
||||
| 01/12/2015 | JC/2015/079 | 2015 list of identified Financial Conglomerates | Joint Committee, MiFID - Investor Protection | Reference | PDF 146.29 KB |
||||
| 23/02/2015 | 2014/1200rev | 2015 Work Programme | Planning reporting budget | Reference | PDF 392.74 KB |
The European Securities and Markets Authority (ESMA) has published its revised Work Programme for 2015. The revised programme, based on an approved budget of €33,601,402 and 137 Establishment Plan posts following the adoption of the EU Budget, 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. | |||
| 10/10/2014 | JC/2014/74 | 2015 Work Programme of the Joint Committee of the European Supervisory Authorities | Joint Committee | Reference | PDF 241.51 KB |
||||
| 10/02/2016 | 2016-202 | 2016 Regulatory Work Programme | Planning reporting budget | Reference | PDF 43.36 KB |
||||
| 10/02/2016 | 2015-1475rev | 2016 Work Programme | Planning reporting budget | Reference | PDF 422.38 KB |
||||
| 05/10/2015 | JC/2015/055 | 2016 Work Programme of the Joint Committee of the European Supervisory Authorities | Joint Committee | Reference | PDF 249.68 KB |
||||
| 05/10/2015 | JC/2015/055 | 2016 Work Programme of the Joint Committee of the European Supervisory Authorities | Joint Committee | Reference | PDF 249.68 KB |
The Joint Committee of the European Supervisory Authorities in 2016 will continue to prioritise consumer protection – in particular the work on Packaged Retail and Insurance-based Investment Products (PRIIPs), and cross-sectoral risk analysis. Moreover, it will proceed with the joint regulatory work already underway in areas such as anti-money laundering, financial conglomerates and securitisation while being prepared to address any new developments in the European regulatory field if necessary. | |||
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
||||
| 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 |