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ESMA – Public Statement “SPACs: prospectus disclosure and investor protection considerations”
ESMA – Public Statement “SPACs: prospectus disclosure and investor protection considerations”
19 July 2021
ESMA – Public Statement “Brexit: Clarifications on the application of the TD requirements by UK issuers with securities admitted to trading on regulated markets in the EU”
ESMA – Public Statement “Brexit: Clarifications on the application of the TD requirements by UK issuers with securities admitted to trading on regulated markets in the EU”
02 April 2021
ESMA - Public Statement ‘Disclosures of significant accounting policies and significant judgements related to the third series of Targeted Longer-Terms Refinancing Operations (TLTRO III)’
ESMA - Public Statement ‘Disclosures of significant accounting policies and significant judgements related to the third series of Targeted Longer-Terms Refinancing Operations (TLTRO III)’
18 January 2021
ESMA – Public Statement ‘European common enforcement priorities for 2020 annual financial reports
ESMA – Public Statement ‘European common enforcement priorities for 2020 annual financial reports
29 October 2020
ESMA – Public Statement ‘Update on the process of revising the guidance published under the Prospectus Directive and applicability of the CESR recommendations concerning specialist issuers’
ESMA – Public Statement ‘Update on the process of revising the guidance published under the Prospectus Directive and applicability of the CESR recommendations concerning specialist issuers’
27 October 2020
ESMA – Public Statement ‘Actions to mitigate the impact of COVID-19 on the EU financial markets – Coordination of supervisory action on accounting for lease modifications’
ESMA – Public Statement ‘Actions to mitigate the impact of COVID-19 on the EU financial markets – Coordination of supervisory action on accounting for lease modifications’
23 July 2020
ESMA – Public Statement ‘Ιmplications of the COVID-19 outbreak on the half-yearly financial reports’
ESMA – Public Statement ‘Ιmplications of the COVID-19 outbreak on the half-yearly financial reports’
21 May 2020
ESMA – Public Statement ‘Actions to mitigate the impact of COVID-19 on the EU financial markets regarding publication deadlines under the Transparency Directive’
ESMA – Public Statement ‘Actions to mitigate the impact of COVID-19 on the EU financial markets regarding publication deadlines under the Transparency Directive’
27 March 2020
ESMA – Public Statement ‘Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9’
ESMA – Public Statement ‘Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9’
26 March 2020
ESMA – Public Statement ‘European common enforcement priorities for 2019 annual financial reports ’
ESMA – Public Statement ‘European common enforcement priorities for 2019 annual financial reports ’
22 October 2019
ESMA – Public Statement ‘Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses’
ESMA – Public Statement ‘Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses’
17 July 2019
ESMA – Public Statement ‘European common enforcement priorities for 2018 financial statements’
ESMA – Public Statement ‘European common enforcement priorities for 2018 financial statements’
29 October 2018
ESMA – Public Statement ‘European common enforcement priorities for 2017 financial statements’
ESMA – Public Statement ‘European common enforcement priorities for 2017 financial statements’
27 October 2017
ESMA – Public Statement 'European common enforcement priorities for 2016 financial statements'
ESMA – Public Statement 'European common enforcement priorities for 2016 financial statements'
06 February 2017
ESMA – Public Statement, ‘Issues for consideration in implementing IFRS 9: Financial Instruments’
ESMA – Public Statement, ‘Issues for consideration in implementing IFRS 9: Financial Instruments’
18 November 2016
ESMA – Public Statement, ‘Issues for consideration in implementing IFRS 15: Revenue from Contracts with Customers’
ESMA – Public Statement, ‘Issues for consideration in implementing IFRS 15: Revenue from Contracts with Customers’
26 July 2016
ESMA – Public Statement ‘Improving the quality of disclosures in the financial statements’
ESMA – Public Statement ‘Improving the quality of disclosures in the financial statements’
01 February 2016
ESMA – Public Statement, ‘European common enforcement priorities for 2015 financial statements’
ESMA – Public Statement, ‘European common enforcement priorities for 2015 financial statements’
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