ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
67
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Board of Supervisors X Trading X Brexit X IFRS Supervisory Convergence X Transparency X International cooperation X Press Release X Final Report X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
04/02/2020 ESMA71-99-1281 Press_Release- Review Report on equity transparency regime Press Release PDF
97.68 KB
04/02/2020 ESMA32-67-613 Report on amendments to ESMA Guidelines on enforcement of financial information Final Report PDF
272.06 KB
21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 Final Report PDF
128.34 KB
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.

16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).

16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
03/10/2018 ESMA71-99-1046 WP 2019 Press Release , , Press Release PDF
282.94 KB