Avdelare

ESMA – uttalanden
och riktlinjer


 ESMA Guidelines on enforcement of financial information (EN) ESMA/32/15/218 

 ESMA Guidelines on enforcement of financial information (SV) ESMA/32/15/218 

 ESMA Guidelines on enforcement of sustainability information (EN) ESMA32-992851010-1600  

ESMA:s huvudsida för redovisningstillsyn 

Enhetligt elektroniskt rapporteringsformat (Esef) 

ESMAs prioriteringar för redovisningstillsynen

European common enforcement priorities for 2023 

 European common enforcement priorities for 2022 

European common enforcement priorities for 2021 

European common enforcement priorities for 2020 

European common enforcement priorities for 2019 

European common enforcement priorities for 2018 

ESMAs årliga rapport över redovisningstillsyn

 ESMA32-193237008-8269 Corporate reporting enforcement and regulatory activities 2023 

 ESMA32-63-1385 Corporate reporting enforcement and regulatory activities 2022 

 ESMA32-63-1249 Corporate reporting enforcement and regulatory activities 2021 

 ESMA32-63-1101 Enforcement and regulatory activities of European enforcers in 2020 

 ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 

ESMA32-63-672 Enforcement and regulatory activities of European enforcers in 2018 

ESMA32-63-424 Enforcement and regulatory activities of European enforcers in 2017 

Övriga uttalanden från ESMA

2024-07-05 ESMA32-992851010-1597 Public Statement on the ESRS 

 2023-10-25 ESMA32-992851010-1098 Summary of Findings – Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation 

 2023-10-25 ESMA32-1283113657-1041 Report on disclosure of climate-related matters in the financial statements 

 2021-12-15 ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks expected credit losses 

 2020-05-20 ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports 

 2020-03-27 ESMA31-67-742 Actions to mitigate the impact of COVID-19 on the EU financial markets regarding publication deadlines under the Transparency Directive 

 2020-03-25 ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 

 2020-03-11 ESMA71-99-1290 ESMA recommends action by financial market participants for COVID-19 impact 

 2019-07-19 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses 

 2016-11-10 2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments 

 2016-07-20 2016/1148 Public Statement Issues for consideration in implementing IFRS 15 

 2015-10-27 2015/1609 Public Statement - Improving Disclosures