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ESMA publishes report on the activities of accounting enforcers and their findings within the EU in 2017

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

03 Apr 2018

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Union (EU) when examining compliance of financial information provided by issuers listed on regulated markets with the applicable financial reporting framework in 2017.

European enforcers examined the financial statements of about 1,100 issuers representing an average examination rate of 19% of all IFRS issuers with securities listed on regulated markets (2016: 21%). These examinations resulted in 328 actions taken to address material departures from IFRS (2016: 311). As in 2015 and 2016, the main deficiencies were identified in the areas of financial statements presentation, impairment of non-financial assets, and accounting for financial instruments.

Please click to access the full report on the ESMA website.

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