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ESMA publishes annual report 2012

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

14 Jun 2013

The European Securities and Markets Authority (ESMA) has published its Annual Report for 2012.

The most noted actions of the ESMA in 2012 were:

  • convergence of IFRS enforcement activities,
  • clarification of forbearance practices in financial reporting,
  • review of accounting practices related to exposures to Greek bonds,
  • contributing to the development of IFRSs through comment letters,
  • consultation on materiality in IFRSs (continued from 2011), and
  • continued dialogue with third-country enforcers.

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

Please click for access to the Annual Report 2012 on the ESMA website.

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