EU enforcers must monitor closely new reporting standards

ESMA Guidelines and Recommendations

Date: 18 December 2019
On 22 October 2019, the European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, published the priorities that European enforcers will consider when examining the 2019 annual financial reports of listed companies. The 2019 enforcement priorities reflects the changes introduced in recent financial reporting standards and consider issues identified by national competent authorities (NCAs) through their enforcement activities in 2019.