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)
European common enforcement priorities for 2024 corporate reporting
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
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
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
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