ESMA veröffentlicht Statement zu European Common Enforcement Priorities
28. Oktober 2016
|Themengebiete||Berichterstattung, ESG (inkl. Nachhaltigkeit & Governance), IR-Kompetenz|
The European Securities and Markets Authority (ESMA) has published its annual Public Statement on European Common Enforcement Priorities which identifies enforcement priorities for listed companies’ 2016 financial statements and highlights the need for transparency in disclosing the potential impact of Brexit on issuers’ financial statements.
The Statement, directed at listed companies and their auditors, sets out the areas ESMA and national enforcers will focus on in particular when they examine listed companies’ 2016 financial statements in order to promote a consistent application of International Financial Reporting Standards (IFRS Standards) across the EU.