ESMA – uttalanden och riktlinjer

ESMA Guidelines on enforcement of financial information (EN) ESMA/2014/1293

ESMA Guidelines on enforcement of financial information (SV) ESMA/2014/1293

ESMA:s huvudsida för redovisningstillsyn

ESMAs prioriteringar för redovisningstillsynen

European common enforcement priorities for 2020

European common enforcement priorities for 2019

European common enforcement priorities for 2018

ESMAs årliga rapport över redovisningstillsyn

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

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