ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/07/2012 ESMA 2011 BG Европейски орган за ценни книжа и пазари Годишен доклад за 2011 г Annual Report PDF
421.75 KB
This is a summary of the 2011 annual report of ESMA.
28/11/2014 ESMA 2013 AR BG Европейски орган за ценни книжа и пазари Annual Report PDF
284.13 KB
BG  - Преводът е предоставен от Центъра за преводи за органите на Европейския съюз.
16/07/2012 ESMA 2011 EL Ευρωπαϊκή Αρχή Κινητών Αξιών και Αγορών- Ετήσια έκθεση 2011 Annual Report PDF
173.61 KB
This is a summary of the 2011 annual report of ESMA.
28/11/2014 ESMA 2013 AR EL Ευρωπαϊκή Αρχή Κινητών Αξιών και Αγορών (ESMA) Annual Report PDF
334.14 KB
EL - Η παρούσα μετάφραση έγινε από το Μεταφραστικό Κέντρο των Οργάνων της Ευρωπαϊκής Ένωσης.
16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , 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 , 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.

21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 Final Report PDF
128.34 KB
16/07/2012 ESMA 2011 MT L-Awtorità Ewropea tat-Titoli u s-Swieq- Rapport Annwali 2011 Annual Report PDF
120.46 KB
This is a summary of the 2011 annual report of ESMA.
28/11/2014 ESMA 2013 AR MT L-Awtorità Ewropea tat-Titoli u s-Swieq Annual Report PDF
333.12 KB
MT - Din it-traduzzjoni giet ipprovduta  mic-Centru tat-Traduzzjoni ghall-Korpi tal-Unjoni Ewropea.
23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 , Final Report PDF
694.9 KB
22/07/2013 2013/1022 IFRS Enforcement in Europe in 2012 Final Report PDF
195.1 KB
10/11/2011 2011/372 Final report- Review of European enforcers on the implementation of IFRS 8 Final Report PDF
584.18 KB
10/11/2016 2016-1560 Final Report on Technical Advice under the Benchmarks Regulation Final Report PDF
943.42 KB
20/12/2018 ESMA70-145-1008 Final report on Guidelines on non-significant benchmarks Final Report PDF
673.72 KB
10/07/2014 2014/807 Final Report on ESMA Guidelines on enforcement of financial information , Final Report PDF
617.22 KB

The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process.

02/06/2017 ESMA70-145-81 Final report on draft RTS on cooperation with third countries under BMR Final Report PDF
203.07 KB
16/07/2012 ESMA 2011 CS Evropský orgán pro cenné papíry a trhy Výroční zpráva za rok 2011 Annual Report PDF
240.29 KB
This is a summary of the 2011 annual report of ESMA.
28/11/2014 ESMA 2013 AR CS Evropský orgán pro cenné papíry a trhy Annual Report PDF
404.2 KB
CS - Tento překlad vypracovalo Překladatelské středisko pro instituce Evropské unie.
16/07/2012 ESMA 2011 SL Evropski organ za vrednostne papirje in trge- Letno poročilo za leto 2011 Annual Report PDF
118.15 KB
This is a summary of the 2011 annual report of ESMA.

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