ESMA continues to focus on convergence in enforcement of IFRS across the EU
The European Securities and Markets Authority (ESMA) has published its 2017 annual report on the enforcement and regulatory activities of accounting enforcers within the European Union (EU). In 2017 ESMA and European Enforcers continued to engage in regular supervisory convergence activities on IFRS. Moreover, considering the new standards IFRS 9 Financial Instruments and IFRS 15…
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