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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
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
05/01/2017 ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
498.99 KB
16/07/2019 ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
441.84 KB
02/04/2020 ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
321.89 KB
15/07/2021 ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement IFRS Supervisory Convergence Report PDF
641.78 KB
17/05/2022 ESMA32-63-1224 26th Extract of EECS's Database of Enforcement IFRS Supervisory Convergence Report PDF
569.85 KB
21/12/2020 ESMA70-156-3537 Annual Report on MAR administrative and criminal sanctions 2020 Market Abuse Report PDF
291.51 KB
31/03/2021 ESMA35-43-2632 Application of the temporary suspension of the obligation to publish RTS 27 reports MiFID - Investor Protection Statement PDF
78.5 KB
19/12/2018 ESMA35-43-1328 Brexit Statement- information to clients Brexit, MiFID - Investor Protection Statement PDF
212.95 KB
31/03/2020 ESMA35-36-1919 Clarification of issues related to the publication of reports by execution venues and firms as required under RTS 27 and 28 COVID-19, MiFID - Investor Protection Statement PDF
89.84 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses IFRS Supervisory Convergence Statement PDF
169.19 KB
03/04/2018 ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Corporate Disclosure, IFRS Supervisory Convergence Report PDF
955.19 KB

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