ESMA publishes 2021 Corporate Reporting Enforcement and Regulatory Activities
31 March 2022
The European Securities and Markets Authority (ESMA) has published a report on the activities of national enforcers in the European Economic Area relating to issuers in 2021.
The report includes extensive discussion of enforcers analysis of issuers’ accounting and disclosures related to the effects of COVID-19, including the application of IAS 1, IAS 36, IFRS 9/IFRS 7 and IFRS 16. The report also includes information on issuers’ use of alternative performance measures (APMs) and non-financial reporting issues.
The full report may be accessed here.