Relevant information

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 PUBLIC STATEMENT - European common enforcement priorities for 2020 annual financial reports
ESMA Publications (ESEF-Wirecard-IFRS16)
ESMA Publications – ESEF (including example of Annual Financial Report)
European Commission - Guidelines on non-financial reporting: Supplement on reporting climate-related information
European Commission - Summary of the guidelines on reporting climate-related information
European Commission - Frequently Asked Questions - Guidelines on reporting climate-related information
European Commission - Press Release - Sustainable finance
ESMA - Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines
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 PUBLIC STATEMENT - European common enforcement priorities for 2019 annual financial reports
ESMA Publications
Publication of Regulatory Technical Standards (RTS)
European Single Electronic Format – ESEF Taxonomy
ESMA ESEF 2nd TUTORIAL VIDEO
Transparency Directive - Questions & Answers (31.01.2019 – ESMA31-67-127)
ESMA_ESEF_ 1st_Tutorial Video
ESMA PUBLIC STATEMENT European common enforcement priorities for 2018 annual financial reports
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
Final Report on the RTS on the European Single Electronic Format
ESEF Reporting Manual - Preparation of Annual Financial Reports in Inline XBRL
BRIEFING NOTE - Preparing for 2020: ESEF field tests and reporting manual
ESMA Guidelines on Alternative Performance Measures – Questions & Answers (July 2017)
ESMA Report - Review of Fair Value Measurement in the IFRS financial statements
ESMA Public Statement – European Common Enforcement Priorities for 2016 financial statements
ESMA Public Statement - Issues for consideration in implementing IFRS 15: Revenue from Contracts with Customers
ESMA reminder on Alternative Performance Measures Guidelines coming into force on 03.07.2016
ESMA Public Statement - European common enforcement priorities for 2015 financial statements
ESMA Public Statement - Improving the quality of disclosures in the financial statements
Transparency Directive - Questions & Answers (ESMA-2015-1595)
Standard form for the notification of Home Member State (ESMA-2015-1596)
ESMA Public Statement - 2014 European common enforcement priorities
ESMA Public Statement - European common enforcement priorities for 2012 financial statements (ESMA/2012/725)
ESMA Public Statement - Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions (ESMA/2012/853)
ESMA Public Statement - European common enforcement priorities for 2013 financial statements (ESMA/2013/1634)
ESMA ESEF 1st TUTORIAL VIDEO