ESMA – EECS’s Database of Enforcement

Esma regularly publishes supervisory decisions about listed companies' financial reports, which have been taken by individual countries' supervisory bodies and which all EU countries have given their support for publishing, in the EECS Database of Enforcement. This contributes to increased transparency and a more uniform application of IFRS within Europe.

The database is managed by the Financial Reporting Working Group (FRWG) (formerly the European Enforcers Coordination Sessions, EECS), which is a forum within Esma for EU's national accounting supervisory bodies. The decisions that are published are those that all countries' supervisory bodies support after analysis and discussions within the forum.

Summary of decisions

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