ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
12/02/2014 2014/172 rev 1 2014 Regulatory Work Programme Reference PDF
83.79 KB
04/02/2014 2014/140 ESMA budget for 2014 Reference PDF
104.86 KB
13/12/2013 2013/1928 Final annual accounts of ESMA for 2012 Reference PDF
2.65 MB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.

03/10/2013 2013/1355 ESMA 2014 Work Programme Reference PDF
852.81 KB
The European Securities and Markets Authority's (ESMA) 2014 Work Programme sets out ESMA’s planned activities and related budget for 2014.
11/03/2013 2013/280 Vacancy notice- Chair of Committee drafting a proxy advising industry Code of Conduct , Reference PDF
102.91 KB
20/12/2012 2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions , Statement PDF
220.43 KB
21/11/2012 ECA/ESMA 2011 Report on the annual accounts of the European Securities and Markets Authority for the financial year 2011 together with the Authority’s replies Reference PDF
114.64 KB
12/11/2012 2012/725 European common enforcement priorities for 2012 financial statements Reference PDF
163.78 KB
31/10/2012 2012/718 Final annual accounts of ESMA for 2011 Reference PDF
841.35 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 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

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