ESMA - EUROPEAN COMMON ENFORCEMENT PRIORITIES
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2024 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2023 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2022 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2021 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2020 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2019 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2018 annual financial reports
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2017 IFRS financial statements
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2016 financial statements
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2015 financial statements
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2014 financial statements
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2013 financial statements
ESMA PUBLIC STATEMENT - European common enforcement priorities for 2012 financial statements
ESMA - ALTERNATIVE PERFORMANCE MEASURES
ESMA - Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines
Questions & Answers on ESMA Guidelines on Alternative Performance Measures
ESMA Guidelines on Alternative Performance Measures – Questions & Answers (July 2017)
ESMA Guidelines on Alternative Performance Measures – Questions & Answers
ESMA reminder on Alternative Performance Measures Guidelines coming into force on 03.07.2016
ESMA Guidelines on Alternative Performance Measures
ESMA PUBLICATIONS
ESMA Public Statement - Clearing the smog: Accounting for carbon allowances in Financial Statements
ESMA Public Statement - Implications of Russia’s invasion of Ukraine on half-yearly financial reports
ESMA Public Statement - Transparency on implementation of IFRS 17 Insurance Contracts
ESMA Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses (ECL)
ESMA PUBLIC STATEMENT - ESMA promotes transparency regarding the accounting for the third series of the ECB’s Targeted Longer-Term Refinancing Operations (TLTRO III)
ESMA PRESS RELEASE - ESMA identifies deficiencies in German supervision of Wirecard’s financial reporting
ESMA Publications (ESEF-Wirecard-IFRS16)
ESMA - Report on Undue short-term pressure on corporations
ESMA - Press Release - Undue short-termism in securities markets
ESMA PRESS RELEASE - EU enforcers must monitor closely new reporting standards
ESMA PRESS RELEASE - European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports
ESMA Public Statement on Accounting for Income Tax consequences of the US tax reform under IFRS
ESMA Report - Review of Fair Value Measurement in the IFRS financial statements
ESMA Public Statement - Issues for consideration in implementing IFRS 15: Revenue from Contracts with Customers
ESMA Public Statement - Improving the quality of disclosures in the financial statements
ESMA Public Statement - Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions (ESMA/2012/853)
TRANSPARENCY DIRECTIVE
Transparency Directive - Questions & Answers (31.01.2019 – ESMA31-67-127)
Transparency Directive - Questions & Answers (ESMA-2015-1595)
Standard form for the notification of Home Member State (ESMA-2015-1596)
OTHER TOPICS
Points of Attention for the Annual Financial Reports 2024
Points of Attention for the Annual Financial Reports 2023
Points of Attention for the Annual Financial Reports 2022
Points of Attention for the Annual Financial Reports 2021