The European Securities and Markets Authority (ESMA) has released its annual Public Statement on European Common Enforcement Priorities. This sets out priority issues that ESMA, together with national enforcers, will pay particular attention to in assessing listed companies’ annual reports for 2021.
The European Securities and Markets Authority (ESMA) has announced the appointment of its next Chair. Ms Verena Ross will take up the role on 1 November 2021.
The European Securities and Markets Authority (ESMA) has issued a public statement on disclosure and investor protection issues relating to special purpose acquisition companies (SPACs).
We’re delighted to note that updates to the ESEF Reporting Manual will now be much easier to spot.
When is it acceptable to delay disclosures of financial information, and when does this conflict with transparency obligations?
The European Securities and Markets Authority (ESMA) has published the latest version of its ESEF Reporting Manual, expanding existing guidance and reflecting developments in the technical specifications.
The European Securities and Markets Authority (ESMA) has published updated draft Regulatory Technical Standards (RTS) for the European Single Electronic Format (ESEF), reflecting this year’s IFRS Taxonomy.
The European Securities and Markets Authority (ESMA) has published a consultation paper summarising draft regulatory technical standards (RTS) and implementing technical standards (ITS) that propose changes to the EU’s Securitisation Regulation (SECR).
Reporting standards tend to be hypothetical and without redress and enforcement consequences for misstatements.
The latest Eurofiling event, themed ‘ESEF today, ESG tomorrow,’ shared experiences of the European Single Electronic Format (ESEF) and looked ahead to the future of reporting in Europe: digital, comparable and wide in scope.
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XBRL International is a global not for profit operating in the public interest. Our purpose is to improve the accountability and transparency of business performance globally, by providing the open data exchange standard for business reporting.
