ESMA has updated its Q&A on prospectus related issues by including three new questions and answers together with two revised questions and answers all of which concern prospectus summaries. The newly added items concern the presentation of selected historical key financial information in the...

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...