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The speech focused on ESMA’s preparations for a no-deal Brexit across a number of areas including secondary markets, clearing and settlement and cooperation agreements while also looking to the future of the European Union’s market after Brexit. “The UK’s decision will sadly, but inevitably, move Europe’s biggest capital market outside of the Union. This is […]
European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports
The 2018 enforcement priorities for IFRS financial statements, reflecting the relevance and magnitude of the change introduced by new reporting standards, and taking into account issues identified by NCAs through their enforcement activities, are: · the application of IFRS 15 Revenue from Contracts with Customers and IFRS 9 Financial Instruments, for the first-time in the […]