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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
27/10/2015 2015/1608 Public Statement- ECEP 2015 , Statement PDF
210.15 KB
28/07/2011 2011/226 Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements , Statement PDF
36.9 KB
28/10/2014 2014/1309 Public Statement- European common enforcement priorities for 2014 financial statements , Statement PDF
207.62 KB

The European Securities and Markets Authority (‘ESMA’) issues this Public Statement which defines the European common enforcement priorities in order to promote consistent application of the International Financial Reporting Standards (‘IFRS’) as indicated in the ESMA Guidelines on enforcement of financial information.As in the previous years, ESMA, together with European national enforcers, identified financial reporting topics which, listed companies and their auditors should particularly consider when preparing and auditing, respectively, the IFRS financial statements for the year ending 31 December 2014. In addition to these common priorities, national enforcers might also set additional enforcement priorities focusing on other relevant topics.ESMA, together with the European national enforcers, will pay particular attention to these common enforcement priorities as well as priorities identified in previous years, when monitoring and assessing the application of all relevant IFRS requirements. National enforcers will continue to focus on material issues in the financial statements that are relevant for an individual issuer under examination. On the basis of examinations performed, national enforcers will take corrective actions whenever material misstatements are identified. ESMA will report on findings regarding these priorities in its Report on the 2015 enforce-ment activities.

27/10/2015 2015/1609 Public Statement- Improving Disclosures , Statement PDF
169.77 KB
18/12/2020 ESMA80-192-10053 Public Statement_Registration_DTCC Data Repository (Ireland) PLC under EMIR and SFTR , Statement PDF
76.58 KB
28/10/2011 2011/SMSG/11 Response to ESMA's Consultation paper on guidelines on systems and controlsin a highly automated trading environment for trading platforms, investmentfirms and competent authorities SMSG Advice PDF
48.99 KB
20/12/2013 2013/SMSG/020 Response to the Consultation Paper ESMA Guidelines on enforcement of financial information SMSG Advice PDF
67.09 KB
12/10/2012 2012/SMSG/59 Securities and Markets Stakeholder Group – Report on Helping Small and Medium Sized Companies Access Funding SMSG Advice PDF
497.32 KB
12/01/2021 ESMA22-106-3087 SMSG advice ESMA on its Consultation Paper on Guidelines on the MiFID II/ MiFIR Obligations on Market Data SMSG Advice PDF
129.81 KB
29/04/2020 ESMA22-106-2365 SMSG advice Inv services third country SMSG Advice PDF
163.99 KB
13/04/2016 2016/SMSG/010 SMSG Advice MAR Guidelines SMSG Advice PDF
152.68 KB
05/10/2020 ESMA22-106-2819 SMSG advice on 2021 Annual Work Programme , SMSG Advice PDF
117.42 KB
24/07/2015 2015/SMSG/20 SMSG Advice on Assessment of Knowledge and Competence in the Context of MiFID II SMSG Advice PDF
362.66 KB
27/03/2015 2015/SMSG/016 SMSG Advice on cross-selling SMSG Advice PDF
92.49 KB
23/04/2020 ESMA22-106-2354 SMSG advice on Equity Transparency SMSG Advice PDF
111.61 KB
18/02/2016 2015/SMSG/036 SMSG Advice on ESEF , SMSG Advice PDF
109.63 KB
15/09/2020 ESMA22-106-2858 SMSG advice on ESG disclosure , SMSG Advice PDF
251.29 KB
28/09/2021 ESMA22-106-3523 SMSG Advice on ESMA 2022 annual Work Programme SMSG Advice PDF
143.94 KB
28/10/2019 ESMA22-106-1991 SMSG Advice on ESMA's Consultation on Prospectus disclosure requirements SMSG Advice PDF
132.03 KB
10/05/2016 2016/SMSG/011 SMSG Advice on ESMA's DP on the validation and review of CRAs’ methodologies SMSG Advice PDF
75.25 KB