Excerpts from European Enforcers Coordination Sessions decision database – for harmonised financial reporting supervision in the EU
The European Securities and Markets Authority (ESMA) regularly publishes supervision decisions regarding issuers’ financial reports that are made by individual countries’ supervision organs and that all EU countries have at a later date committed their support to publish.
Last reviewed: 2019-08-29
The aim is to contribute to greater transparency and more harmonised application of the International Financial Reporting Standards (IFRS) among listed companies in Europe.
The database is managed by European Enforcers Coordination Sessions (EECS), which is a forum within ESMA for EU's national financial reporting supervision bodies. The decisions that are published are supported by all countries' supervisory bodies after analysis and discussion within the forum.