ESMA publishes 29th Extract from Enforcement Decisions database
ESMA publishes 29th Extract from Enforcement Decisions database
The European Securities and Markets Authority (ESMA) has published the 29th extract from European Enforcers Coordination Sessions (EECS) enforcement decisions. The report is published with the aim of strengthening supervisory convergence and providing issuers and users of financial statements with relevant information on the appropriate application of the IFRSs.
The report includes decisions taken by national enforcers in the period from December 2021 to December 2023.
Topics covered by the enforcement decisions include:
Decisions on IFRS:
The report includes decisions taken by national enforcers in the period from December 2021 to December 2023.
Topics covered by the enforcement decisions include:
Decisions on IFRS:
- Significant influence
- Related party transactions
- Disclosures in the interim financial report
- Measurement of expected credit losses
- Fair Value Disclosures
- Scope of the APM Guidelines
- Calculation of Return on Capital employed
- Definition of an APM