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: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

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