Securities and Markets Supervision - Financial Markets


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07/02/2017  Circular ESMA Questions and Answers (Q&A) Document on Alternative Performance Measures
06/01/2017  Circular - ESMA publishes 20th extract on enforcement decisions on Financial Statements
28/10/2016  Circular on ESMA Statement - Common Enforcement Priorities for the 2016 financial statements
18/10/2016  Circular for information – Protocol between ESMA and the IFRS Foundation
09/08/2016  Circular to the Financial Services Industry on the Legal Entity Identifier (‘LEI’)
29/07/2016  ESMA publishes the 19th extract of Enforcement Decisions
20/07/2016  IFRS 15: Revenue from Contracts with Customers - Issues for Consideration
01/07/2016  Ciruclar on the coming into force of the Alternative Performance Measures Guidelines
11/05/2016  Circular to the Financial Services Industry on the Implementation of the Central Securities Depositaries Regulation (EU) No 909/2014
04/04/2016  Circular addressed to Listed Issuers - ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2015
14/01/2016  Transparency Directive – Findings following examination of Annual Reports of local listed entities
28/10/2015  Circular on [1] European common enforcement priorities for 2015 and [2] Improving the quality of disclosures within the financial statements
29/09/2015  Circular - European Securities and Markets Authority Consultation Paper on the European Single Electronic Format
28/09/2015  Circular - European Securities and Markets Authority – Publication of Opinion on Accounting for cash contributions to the Deposit Guarantee Schemes
06/02/2015  Circular to the financial services industry on the Third Credit Rating Agencies Legislative Package
25/11/2014  Circular – ESMA publishes 16th extract of EECS’ enforcement decisions
02/07/2014  Circular addressed to the Financial Services Industry – MiFID II / MIFIR and MAD / MAR
18/06/2014  Circular on improvements in disclosures related to IFRS 3 - Business Combinations
02/06/2014  Report on Activities of IFRS Enforcers in Europe 2013
27/03/2013  Circular on the Third Credit Rating Agencies Legislative Package