ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
29/10/2014 2014/1278 Report on the equivalence of the Indian Accounting Standards , Final Report PDF
1.7 MB

This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007.

23/10/2014 2014/1277 ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 , Final Report PDF
211.96 KB
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2014 to June 2014 (with a quarterly disclosure).
23/10/2014 2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 , Final Report PDF
285.12 KB
The report compiles statistical data regarding the number of prospectuses approved and passported by National Competent Authorities in the period from January 2013 to December 2013 (with a quarterly disclosure).
16/10/2014 2104/1255 Letter to EFRAG on the Discussion Paper Accounting for dynamic risk management Letter PDF
109.97 KB
16/10/2014 2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Letter PDF
107.36 KB
02/10/2014 2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Letter PDF
29.86 KB
02/10/2014 2014/1210 Letter to IFRS IC on Core Inventories Letter PDF
32.3 KB
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
17/09/2014 2014/1157 Letter to EFRAG on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.01 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.

25/06/2014 2014/688 Letter to EFRAG- The role of the business model in financial statements- Research Paper Letter PDF
192.41 KB
17/06/2014 2014/645 Letter to the IASB- IFRS 3 Business Combinations Letter PDF
149.08 KB
This letter deals with the IASB’s request for information on the post-implementation review: IFRS 3 Business Combinations.
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).

05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
05/06/2014 2014/602 Letter to the IFRS Interpretations Committee- IAS 12 Letter PDF
114.07 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper.
23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 , Final Report PDF
694.9 KB
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  
23/04/2014 2014/427 Letter to the IFRS interpretations committee- IAS 12 Letter PDF
49.41 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain.