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ESMA publishes annual report 2013

  • ESMA (European Securities and Markets Authority) (dark gray) Image

13 Jun 2014

The European Securities and Markets Authority (ESMA) has published its Annual Report for 2013.

The most noted actions of the ESMA in 2013 were:

  • Convergence of IFRS enforcement activities.
  • Draft guidelines on enforcement of financial information.
  • Comparison of IFRS financial statements of EU institutions.
  • Review of accounting practices related to impairment of goodwill.

All ESMA actions in relation to IFRSs are described in chapter 2.5 of the annual report "Convergence"

The 2013 Annual Report is available on the ESMA’s website.

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