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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
06/01/2012 2011/412_es Operaciones en moneda extranjera (forex) Investor Warning PDF
45.09 KB
06/01/2012 2011/412_sv Handel med utländsk valuta (forex) Investor Warning PDF
37.35 KB
06/01/2012 2011/412_pl Transakcje na rynku walutowym (forex) Investor Warning PDF
183.84 KB
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 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.

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.

26/07/2012 2012/483 ESMA publishes review of accounting treatment of Greek sovereign debt , Press Release PDF
122.97 KB

The European Securities and Markets Authority (ESMA) has today published Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011, which sets out the results of the review conducted by ESMA on accounting practices and disclosures regarding exposure to Greek government bonds. The ESMA review considered a sample of 42 European financial institutions, each with significant exposure to Greek government bonds totalling an estimated gross exposure of around €80 billion.

16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Letter PDF
203.41 KB
10/09/2012 2012/557 ESMA warns retail investors about the pitfalls of online investing Investor Warning PDF
476.08 KB
10/09/2012 2012/557 BG ESMA предупреждава инвеститорите на дребно за рисковете, свързани с инвестирането онлайн Investor Warning PDF
673.81 KB
ESMA предупреждава инвеститорите на дребно за рисковете, свързани с инвестирането онлайн
10/09/2012 2012/557 CZ ESMA (Evropský orgán pro cenné papíry a trhy) varuje retailové investory před nástrahami on-line investování Investor Warning PDF
520.09 KB
ESMA (Evropský orgán pro cenné papíry a trhy) varuje retailové investory před nástrahami on-line investování
10/09/2012 2012/557 DA ESMA advarer detailinvestorer om faldgruber ved onlineinvestering Investor Warning PDF
532.44 KB
ESMA advarer detailinvestorer om faldgruber ved onlineinvestering
10/09/2012 2012/557 NL De Europese Autoriteit voor effecten en markten (ESMA) waarschuwt particuliere beleggers voor de valkuilen van online beleggen Investor Warning PDF
512.32 KB
De Europese Autoriteit voor effecten en markten (ESMA) waarschuwt particuliere beleggers voor de valkuilen van online beleggen
10/09/2012 2012/557 ET Euroopa Väärtpaberiturujärelevalve hoiatab jaeinvestoreid elektroonilise investeerimise probleemide eest Investor Warning PDF
584.66 KB
Euroopa Väärtpaberiturujärelevalve hoiatab jaeinvestoreid elektroonilise investeerimise probleemide eest
10/09/2012 2012/557 FI ESMA varoittaa piensijoittajia online-sijoittamisen sudenkuopista Investor Warning PDF
751.81 KB
ESMA varoittaa piensijoittajia online-sijoittamisen sudenkuopista
10/09/2012 2012/557 FR L’Autorité européenne des marchés financiers (ESMA) met en garde les investisseurs de détail contre les pièges des placements en ligne Investor Warning PDF
578.85 KB
L’Autorité européenne des marchés financiers (ESMA) met en garde les investisseurs de détail contre les pièges des placements en ligne
10/09/2012 2012/557 DE ESMA warnt Kleinanleger vor Fallen bei Online-Investitionen Investor Warning PDF
428.89 KB
ESMA warnt Kleinanleger vor Fallen bei Online-Investitionen
10/09/2012 2012/557 EL Η ESMA (Ευρωπαϊκή Αρχή Κινητών Αξιών και Αγορών) προειδοποιεί τους μικροεπενδυτές σχετικά με τους κινδύνους των επιγραμμικών επενδύσεων Investor Warning PDF
806.62 KB
Η ESMA (Ευρωπαϊκή Αρχή Κινητών Αξιών και Αγορών) προειδοποιεί τους μικροεπενδυτές σχετικά με τους κινδύνους των επιγραμμικών επενδύσεων