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information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote … greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the …
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The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), thereafter, ‘European enforcers’, when examining compliance of financial information provided by listed issuers on...
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