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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
02/04/2020 ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Report PDF
321.89 KB
25/03/2020 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 , Statement PDF
135.91 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.

05/01/2017 PROC/2016/27 Adaptation of the building sectors for the extension of ESMA premises CLOSED Procedure PDF
102.14 KB

This tender procedure is for “Adaptation of the building sectors for the extension of ESMA premises”:

All documents related to this call for tender are downloadable and visible following the TED eTendering link published below and in the contract notice. All of the information is accessible without registration in the eTendering website. However, registered users will be able to use the following functionalities:
•    Submission of questions related to the tender;
•    Notifications related to changes to the tender procedure.
ESMA strongly advises registering and subscribing to ensure that no information related to the tender procedure is missed.

Link to eTendering: https://etendering.ted.europa.eu/cft/cft-display.html?cftId=2115

03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories Letter PDF
162.52 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 Letter PDF
188.74 KB
15/07/2019 esma41-139-1231 Amended decision Handelsbanken Decision PDF
244.4 KB
15/07/2019 esma41-139-1224 Amended_decision_nordea Decision PDF
236.05 KB
15/07/2019 esma41-139-1229 Amended_decision_seb Decision PDF
239.8 KB
15/07/2019 esma41-139-1230 Amended_decision_swedbank Decision PDF
243.03 KB
01/07/2013 2013/815 Amendment to IAS 19 Employee benefits: Regional market issue Letter PDF
137.01 KB
01/07/2016 2016/1062 Announcement Alternative Performance Measures Guidelines in force Statement PDF
119.56 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
03/07/2020 ESMA63- 53-4584 Annual list of 2019 contractors Reference PDF
176.88 KB
03/09/2015 2012/236 Annual list of contractors- 2011 Reference PDF
143.08 KB
03/09/2015 2013/890 Annual list of contractors- 2012 Reference PDF
164.99 KB
03/09/2015 2014/713 Annual list of contractors- 2013 Reference PDF
185.3 KB
03/09/2015 2015/931 Annual list of contractors- 2014 Reference PDF
237.36 KB
29/06/2016 2016/1046 Annual list of contractors- 2015 Reference PDF
59.8 KB
13/07/2017 ESMA2017-PROC Annual list of contractors- 2016 Reference PDF
303.84 KB