Relevant information

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 2023

• Points of Attention for the Annual Financial Reports 2022

• Points of Attention for the Annual Financial Reports 2021