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 prorities for 2020

European common enforcement priorities for 2019

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