The European Securities and Markets Authority (‘ESMA’) issues this Public Statement which defines the European common enforcement priorities in order to promote consistent application of the International Financial Reporting Standards (‘IFRS’) as indicated in the ESMA Guidelines on...

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...