This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting...

The EBA has assessed confidentiality regimes of third countries with respect to Article 116(6) CRD. The results were published in a first set of Recommendations on 1 April 2015. The assessments will be an ongoing process and the EBA has since then completed the assessment of a further...