ESMA LIBRARY

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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 Final Report PDF
361.42 KB
19/04/2018 ESMA 32-63-427 22nd Extract from the EECS’s Database of Enforcement Reference PDF
616 KB
28/06/2012 2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Final Report PDF
345.02 KB

The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers).  This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year.

16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
05/01/2017 ESMA32-65-67 Application Form for CRSC CWG , Reference DOCX
38.09 KB
05/01/2017 ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) , Reference PDF
369.22 KB
06/08/2019 ESMA74-361-75 Call for interest DAG members , Reference PDF
167.88 KB
14/02/2013 2013/218 Considerations of materiality in financial reporting , Final Report PDF
446.95 KB
30/06/2015 2015/1057 ESMA Guidelines on Alternative Performance Measures , Final Report PDF
484.57 KB
31/03/2015 2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 , Final Report PDF
633.7 KB
12/11/2012 2012/725 European common enforcement priorities for 2012 financial statements Reference PDF
163.78 KB
21/01/2013 2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Final Report PDF
500.65 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.

10/11/2011 2011/372 Final report- Review of European enforcers on the implementation of IFRS 8 Final Report PDF
584.18 KB
22/07/2013 2013/1022 IFRS Enforcement in Europe in 2012 Final Report PDF
195.1 KB
23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 , Final Report PDF
694.9 KB
13/10/2016 2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards , , Reference PDF
209.65 KB
02/04/2020 ESMA 32-63-365 List of decisions published from the EECS’s Database of Enforcement Reference PDF
266.73 KB
10/03/2020 ESMA70-156-2189rf Reply from MiFIR non-equity consultation Reference DOCX
778.57 KB
04/02/2020 ESMA70-156-2188rf Reply_form_CP_MiFID_EQT_REVIEW Reference DOCX
778.67 KB