IFRS press releases and publications
- ESMA publishes response to IASB Request for Information on the Post Implementation Review of IFRS 10, 11 and 12 (europa.eu)(30.3.2021)
- ESMA public statement on the application of IFRS 9 in the specific context of the COVID-19 outbreak (News release 1 April 2020, 9/2020)
- ESMA public statement on the implications of the COVID-19 pandemic on the deadlines for publishing financial reports under the Transparency Directive (News release 27 March 2020, 8/2020)
- EBA and ESMA to clarify the prudential framework, IFRS 9 and consumer protection due to the coronavirus epidemic (Supervision release 27 March 2020, 10/2020)
- ESMA statement of transparent disclosure of actual and potential Covid-19 impacts in financial reporting (11 March 2020)
- IFRS 9 Rahoitusinstrumentit – Finanssivalvonnan ja EKP:n käyttöönoton seurantatyö Suomessa (Supervision release 15 March 2019, 8/2019) (in Finnish)
- Finanssivalvonta selventää tilinpäätöksen oikeaa ja riittävää kuvaa koskevaa kirjanpitolain muutosta (Supervision release 25 January 2017, 3/2017) (in Finnish)
- Listayhtiöiltä odotetaan vuoden 2016 tilinpäätöksissä tietoja uuden IFRS 9 Rahoitusinstrumentit -tilinpäätösstandardin käyttöönotosta (Supervision release 14 November 2016, 74/2016) (in Finnish)
- Listed companies are expected to give information on the implementation of the new revenue standard in its 2016 financial statements (News release 19 August 2016, 8/2016)
- ESMAn ohje listayhtiöiden taloudellisen raportoinnin tunnusluvuista julkaistu suomeksi ja ruotsiksi (News release 7 October 2015, 13/2015) (in Finnish)
- ESMAn lausunto talletussuojamaksujen kirjaamisesta IFRS-tilinpäätöksissä (Supervision release 54/2015, 17 December 2015) (in Finnish)
- ESMAlta ohje listayhtiöiden taloudellisen raportoinnin tunnuslukuihin (News release 8 July 2015, 8/2015) (in Finnish)
- Komissio arvioi tilinpäätösasetuksen tavoitteet saavutetuiksi (News release 2 July 2015, 7/2015) (in Finnish)
- ESMA arvioinut rahoituslaitosten IFRS-tilinpäätösten vertailukelpoisuutta – EBAlta seurantaraportti vakavaraisuustietojen julkistamisesta (Supervision release 89/2013, 23.12.2013) (in Finnish)
- Listed companies carry out reporting on environmentally sustainable activities for the first time (Market newsletter 3/2023)
- Useful examples of disclosing impacts of climate change in IFRS financial statements in a recent publication by European securities market regulators (Market newsletter 3/2023)
- European common enforcement priorities for financial reports have been published (Market newsletter 3/2023)
- Sustainability reporting in digital format commences, accompanied by the digitalisation of financial statements and management report (Market newsletter 3/2023)
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ESMA’s statement on transparency on implementation of IFSR 17 Insurance Contracts (Market newsletter 1/2022)
- Listed companies are expected to provide in their half-yearly financial reports sufficient information on the impacts of Russia’s invasion of Ukraine on their financial reporting – ESMA has issued a public statement.
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Financial reporting enforcement results in Europe 2021 (Market newsletter 1/2022)
- ESMA emphasises need for transparency in preparation of 2020 half-yearly report (Market newsletter 1/2020)
- IFRS stakeholder event with Erkki Liikanen and Hans Hoogervorst (Market newsletter 4/2019)
- Accounting treatment of leases still seeking its form – IFRS Enforcement’s observations on the year of adoption (Market newsletter 4/2019)
- What did financial institutions disclose about credit risks and expected credit losses? (Market newsletter 4/2019)
- ESMA’s accounting enforcement priorities for 2020 – broader statement covering non-financial information and alternative performance measures (Market newsletter 4/2019)
- Information on listed companies’ electronic XBRL reporting at RTE seminar in Otaniemi (Market newsletter 4/2019)
- Audit Committee Event 20 September 2019 (Market newsletter 3/2019)
- Listayhtiöiden sähköisestä XBRL-raportoinnista tietoa 14.11.2019 RTE-seminaarissa Otaniemessä (Market newsletter 3/2019) (This article only in Finnish)
- ESMAlta kannanotto laskennallisten verosaamisten kirjaamisesta (Market newsletter 3/2019) (This article only in Finnish)
- European Commission has published Delegated Regulation on a European Single Electronic Format (ESEF) for listed companies’ financial reporting (Market newsletter 2/2019)
- Companies still have room for improvement in separating audited and unaudited information (Market newsletter 2/2019)
- European Securities and Markets Authority (ESMA) to publish enforcement decision on significance of forbearance in credit risk assessment (Market newsletter 2/2019)
- Financial reporting stakeholders in breakfast meeting discussion (Market newsletter 4/2018)
- Enforcer's observations on listed companies' annual reports (28 January 2019)
- Erkki Liikanen appointed Chair of the IFRS Foundation Trustees: better transparency enhances the functioning of capital markets (Market newsletter 3/2018)
- Mitä yhtiöt kertoivat uuden IFRS-tulouttamisstandardin käyttöönoton vaikutuksista? (Market newsletter 2/2018) (This article only in Finnish)
- Regulation on revenue recognition of listed companies will change in 2018 – investors expect information on the changes (Market newsletter 1/2017)
- Tilinpäätöksen liitetietoinformaation valvonta yhdenmukaistumassa (Market newsletter 4/2016) (This article only in Finnish)
- Tilinpäätösvalvonnan tuloksia Euroopassa ja Suomessa 2015 (Market newsletter 3/2016) (This article only in Finnish)
- ESMA julkaissut uusia valvontapäätöksiä (Market newsletter 2/2015) (This article only in Finnish)
- EFRAGin tilaisuus IFRS-raportoinnin käsitteellisestä viitekehyksestä (Market newsletter 2/2015) (This article only in Finnish)
- IASB kehittää liitetietoja ja IAASB liitetietojen tilintarkastusta (Market newsletter 1/2015) (This article only in Finnish)
- Ruplan heikkenemisen vaikutuksia listayhtiöiden tilinpäätösraportointiin – ruplariski IFRS-valvonnan kohteena (Market newsletter 1/2015) (This article only in Finnish)
- ESMA julkaissut uusia valvontapäätöksiä (Market newsletter 4/2014) (This article only in Finnish)
- Laadukas tilinpäätösinformaatio tukee yhtiötä sen heikossa taloudellisessa tilanteessa (Market newsletter 3/2014) (This article only in Finnish)
- ESMA selvitti yrityshankintoja koskevan IFRS-standardin soveltamista Euroopassa (Market newsletter 3/2014) (This article only in Finnish)
- Ehdotettu tilintarkastuskertomus parantaa tilintarkastuksen läpinäkyvyyttä (Market newsletter 2/2014) (This article only in Finnish)
- ESMA julkaissut uusia valvontapäätöksiä (Market newsletter 2/2014) (This article only in Finnish)
- ESMA julkaissut uusia valvontapäätöksiä (Market newsletter 4/2013) (This article only in Finnish)
- Opinion of the Accounting Board on notes to the financial statement on listed companies’ management pension commitments has been published (Market newsletter 3/2013)
- Globaalitason pankkivalvontakomitea vaatii tehokasta vuorovaikutusta pankkivalvojien ja tilintarkastajien välille (Market newsletter 2/2013) (This article only in Finnish)
- Euroopan tilinpäätösvalvojat julkaisseet uusia valvontapäätöksiä (Market newsletter 2/2013) (This article only in Finnish)
- Olennaisuus IFRS-raportoinnissa – ESMAn lausuntopalaute (Market newsletter 1/2013) (This market newsletter only in Finnish)
- Johdon lähipiiritiedot tärkeitä sijoittajille (Market newsletter 1/2013)
- Euroopan tilinpäätösvalvojat julkaisseet uusia valvontapäätöksiä (Market newsletter 4/2012)
- ESMAn raportti liikearvon arvonalentumistestauksista (Market newsletter 4/2012)
- Pankkien uudelleen neuvottelemat luotot rahoitusvaikeuksissa olevien asiakkaiden kanssa (Market newsletter 4/2012)
- Euroopan tilinpäätösvalvojat kokoontuivat Helsinkiin (Market newsletter 3/2012)
- Olennaisuus IFRS-raportoinnissa – yhteenveto ESMAn konsultaation palautteista (Market newsletter 3/2012)
- ESMA arvioinut Kreikan valtion velkakirjojen tilinpäätöskäsittelyä 31.12.2011 – rahoitusinstrumentit edelleen painopisteenä vuoden 2013 työssä (Market newsletter 3/2012)
- Epävarmuus toiminnan jatkuvuudesta – tärkeää sijoittajainformaatiota (Market newsletter 2/2012)
- Listayhtiöiden tilinpäätösvalvontaan uusi toimintatapa tehostamaan valvontaprosessia – tilintarkastuksen aikana todetut virheellisyydet myös valvojan tietoon (Market newsletter 2/2012)
- ESMAn strategiset linjaukset IFRS-standardeihin vaikuttamisessa – tie johdonmukaisempaan kommentointiin (Market newsletter 1/2012)
- ESMA ohjeistaa valtioiden velkakirjojen yhdenmukaista tilinpäätöskäsittelyä (Market newsletter 4/2011)
- ESMAn raportti segmenttiraportointia koskevan standardin (IFRS 8) soveltamisen ongelmakohdista (Market newsletter 4/2011)
- Segmenttiraportointi Euroopan laajuisesti kiinnostuksen kohteena (Market newsletter 3/2011)
- Euroopan tilinpäätösvalvojat julkaisseet uusia valvontapäätöksiä (Market newsletter 3/2011)
- Euroopan arvopaperimarkkinaviranomaisen (ESMA) tiedonanto IFRS-raportoinnissa annettavista tiedoista, jotka koskevat sijoituksia valtion velkakirjoihin (Market newsletter 3/2011)
- EFRAGin tilaisuus uusista IFRS-standardeista: tulouttaminen ja vuokrasopimukset (Market newsletter 2/2011),
Tilaisuuden esitysmateriaali (pdf) - Euroopan finanssimarkkinoiden valvojat vaikuttamassa tilintarkastussääntelyyn (Market newsletter 2/2011)
- Euroopan tilinpäätösvalvojat julkaisseet uusia valvontapäätöksiä – tiivistelmä nyt suomeksi (Market newsletter 1/2011)
- Etuuspohjaisten eläkejärjestelyjen supistamiset (IAS 19) (Market newsletter 5/2010)
- Arvonalentumistappioita liikearvosta kirjattu vain vähän talouden epävarmoista näkymistä huolimatta (Market newsletter 3/2010)
- Pitkäaikaisen omaisuuserän tai luovutettavien erien ryhmän myynti (IFRS 5) (Market newsletter 2/2010)
- 1.12.22 Listayhtiötilaisuus
Koko esitysmateriaali (pdf) - 11/2020 Vastuullisuusraportoinnin kehityssuuntia-webinaari
Koko esitysmateriaali (pdf) - 11/2020 Listayhtiötilaisuus
Koko esitysmateriaali (pdf) - 02/2020 Report on the Audit Committee Survey by FIN-FSA and PRH
- 09/2019 FIN-FSA's and PRH's Audit Committee Event 2019
- Presentation material (pdf)
- 09/2019 IFRS Stakeholder Event with Erkki Liikanen and Hans Hoogervorst
- Presentation material (pdf)
- 12/2018 Listayhtiötilaisuudet
Koko Esitysmateriaali (pdf) - 12/2017 Listayhtiötilaisuudet
Esitysmateriaali (pdf) - 05/2017 Epävarmat veropositiot, Laura Heinolan esitys PwC:n tilaisuudessa
Esitysmateriaali (pdf) - 05/2017 Finanssivalvonnan puheenvuoro, Tiina Visakorven ja Laura Heinolan esitys Directors’ Institute Finlandin tilaisuudessa
Esitysmateriaali (pdf) - 05/2017 IAS:n vaikutukset valvojan näkökulmasta, Nina Lindemanin ja Anu Lassila-Longan esitys ST-Akatemian Tilinpäätösraportointipäivässä
Esitysmateriaali (pdf) - 12/2016 Listayhtiötilaisuudet
Esitysmateriaali - 12/2015 Listayhtiötilaisuudet
Esitysmateriaali (pdf) - 12/2014 Listayhtiötilaisuudet
Esitysmateriaali (pdf) - 12/2013 Listayhtiötilaisuudet
Esitysmateriaali (pdf) - 12/2012 Listayhtiötilaisuudet
Esitysmateriaali (pdf) - 12/2011 Listayhtiötilaisuudet
Esitysmateriaali (pdf)
IFRS-tilinpäätösvalvonnan eräitä havaintoja vuonna 2011 (pdf) - 12/2010 Listayhtiöiden IR- ja talousväelle pidetyt infotilaisuudet
Esitysmateriaali (pdf) - 5.5.2010 Seminaari: Five years of IFRS Reporting – how does the future look like?
Ohjelma (pdf) ja esitysmateriaali (pdf) - 12/2009 IFRS-infotilaisuudet listayhtiöille
Esitysmateriaali - Raportti IFRS-valvonnasta 29.10.2009 (pdf)
- Raportti IFRS-valvonnasta 13.11.2008 (pdf)
- Selvitys listayhtiöiden vuoden 2006 IFRS-tilinpäätöksistä (pdf)
- Kyselylomake IAS 36 -standardin Omaisuuserien arvonalentuminen soveltamisesta (pdf)
- Selvitys listayhtiöiden vuoden 2005 IFRS-tilinpäätöksistä (pdf)
- 2024 Corporate reporting enforcement and regulatory activities (4.4.2025)
- “From black box to open book?” Evidence from the first application of IFRS 17 Insurance Contracts (25.10.2024)
- European common enforcement priorities for 2024 corporate reporting (24.10.2024)
- Clearing the smog: Accounting for Carbon Allowances in Financial Statements (8.10.2024)
- 2023 Corporate reporting enforcement and regulatory activities (26.3.2024)
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Consultation on Draft Guidelines on Enforcement of Sustainability Information (15.12.2023)
- European common enforcement priorities for 2023 annual financial reports (25.10.2023)
- Report on Disclosures of Climate-Related Matters in the Financial Statements (25.10.2023)
- Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation (25.10.2023)
- 2022 Corporate reporting enforcement and regulatory activities (29.3.2023)
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European enforcers focus on Russia’s invasion of Ukraine, economic outlook and climate-related disclosures(28.10.2022)
- 2021 Corporate reporting enforcement and regulatory activities (30.3.2022)
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ESMA coordinates regulatory response to the war in Ukraine and its impact on EU financial markets (14.3.2022)
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On the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses (ECL) (15.12.2021)
- European enforcers target COVID-19 and climate-related disclosures (europa.eu) (29.1.2021)
- Annual Report on IFRS Enforcement (6.4.2021)
- ESMA Public statement on clarifications on the application of the TD requirements by UK issuers with securities admitted to trading on regulated markets in the EU (31.3.2021)
- ESMA publishes response to IASB Request for Information on the Post Implementation Review of IFRS 10, 11 and 12 (europa.eu)(30.3.2021)
- Response to IFRS Foundation’s Consultation Paper on Sustainability Reporting (16 December 2020)
- ESMA publishes translations for Guidelines on enforcement of financial information (23 November 2020)
- ESMA identifies deficiencies in German supervision of Wirecard’s financial reporting (3 November 2020)
- ESMA Public Statement on the European Common Enforcement Priorities 2020 (28 October 2020)
- ESMA Public Statement on supervisory action on accounting for COVID-19 lease modifications (21 July 2020)
- ESMA responds to European Commission consultation on revision of NFRD (11 June 2020)
- ESMA Public Statement on half-yearly financial reports in relation to covid-19 (20 May 2020)
- Report on Enforcement and regulatory activities of European enforcers in 2019 (2 April 2020)
- ESMA statement of transparent disclosure of actual and potential Covid-19 impacts in financial reporting (11 March 2020)
- ESMA public statement on the application of IFRS 9 in the specific context of the COVID-19 outbreak (25 March 2020)
- ESMA Issues Guidance on Financial Reporting Deadlines in Light of Covid-19 (27 March 2020)
- ESMA publishes Guidelines on enforcement of financial information (4 February.2020)
- Listed issuers must continue to focus on new reporting standards in the 2019 financial statements, press release (22 October 2019)
- ESMA Public Statement on European common enforcement priorities for 2019 IFRS financial statements (22 October 2019) (pdf)
- ESMA Public Statement on IAS 12 Income Taxes, regarding deferred tax assets (DTAs) arising from unused tax losses in IFRS financial statements (15 July 2019) (pdf)
- ESMA Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 (27 March 2019) (pdf)
- Listed issuers must focus on new IFRS standards in 2018 annual financial reports, press release (26 October 2018)
- ESMA Public Statement on European common enforcement priorities for 2018 IFRS financial statements (26 October 2018) (pdf)
- ESMA Report on Enforcement and Regulatory Activies of Accounting Enforcers in 2017 (3 April 2018) (pdf)
- ESMA draws issuers’ attention to IAS requirements following introduction of new tax legislation in the US (26 January 2018)
- New rules make EU issuers’ annual financial reports machine-readable, press release (18 December 2017)
- Listed issuers must focus on new IFRS standards in 2017 annual financial reports, press release (27 October 2017)
- ESMA Public Statement on European common enforcement priorities for 2017 IFRS financial statements (27 October 2017) (pdf)
- Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 (27.10.2017) (pdf)
- ESMA reviews the application of IFRS 13 – Fair value measurement requirements
- ESMA prepares for new International Financial Reporting Standard 9 (10 November 2016)
- ESMA sets enforcement priorities for listed companies’ 2016 financial statements (28 October 2016) (pdf)
- ESMA Public Statement on Issues for consideration in implementing IFRS 15: Revenue from Contracts with Customers (20 July 2016) (pdf)
- ESMA sets enforcement priorities for listed companies’ 2015 financial statements (27 October 2015) (pdf)
- ESMA urges companies to improve quality of disclosures in financial statements (27 October 2015)
- ESMA opinion on accounting for Deposit Guarantee Scheme (25 September 2015) (pdf)
- ESMA publishes a report on the enforcement and regulatory activities of accounting enforcers in 2014 (31 March 2015)
- Report (pdf)
- ESMA publishes a compliance table on the guidelines on the enforcement of financial information (31 March 2015) (pdf)
- ESMA publishes official translations of the ESMA Guidelines for enforcement of financial information (28 October 2014)
- ESMA publishes its European common enforcement priorities for 2014 financial statements (28 October 2014) (pdf)
- IFRS Foundation and ESMA sign joint Statement of Protocols (15 July 2014)
- ESMA publishes accounting enforcement guidelines (10 July 2014)
- ESMA publishes the report on the review on the application of accounting requirements for business combinations in IFRS financial statements (16 June 2014)
- ESMA publishes the Report on Activities of IFRS Enforcers in Europe in 2013 (23 May 2014) (pdf)
- ESMA publishes a Review of the comparability and quality of disclosures in 2012 IFRS financial statements of listed financial institutions (18 November 2013
- Final Report (pdf)
- ESMA publishes its European common enforcement priorities for 2013 financial statements (11 November 2013) (pdf)
- ESMA publishes the Activity Report on the IFRS enforcement in 2012 (22 July 2013) (pdf)
- ESMA publishes the feedback statement to the consultation on considerations of materiality in financial reporting (14 February 2013) (pdf)
- ESMA calls for improvements in disclosures related to goodwill impairment
- ESMA Report: Review of 2011 IFRS financial statements related to impairment testing of goodwill (21 January 2013) (pdf)
- ESMA issues statement on forbearance practices (20 December 2012) (pdf)
- ESMA publishes review of accounting treatment of Greek sovereign debt (26 July 2012)
- ESMA issues a public statement on sovereign debt in IFRS financial statements (25 November 2011) (pdf)
- ESMA launches a consultation on the considerations of materiality in financial reporting (10 November 2011) (pdf)
- ESMA publishes the Review of European enforcers on the implementation of IFRS 8 – Operating Segments (10 November 2011) (pdf)
- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements (28 July 2011) (pdf)
- ESMA publishes the 29th Extract from the EECS’s Database of Enforcement(27.5.2024)
- ESMA publishes the 28th Extract from the EECS’s Database of Enforcement.(9.10.2023)
- ESMA publishes the 27th Extract from the EECS’s Database of Enforcement (29.3.2023)
- ESMA publishes the 26th Extract from the EECS's Database of Enforcement (17.5.2022)
- ESMA publishes the 25th Extract from the EECS's Database of Enforcement (15.7.2021)
- ESMA publishes the 24th Extract from the EECS's Database of Enforcement (2.4.2020)
- ESMA publishes the 23rd Extract from the EECS's Database of Enforcement (16.7.2019)
- ESMA publishes the 22nd Extract from the EECS's Database of Enforcement (19.4.2018)
- ESMA publishes the 21st Extract from the EECS’s Database of Enforcement (31.10.2017)
- Report - 21st Extract from the EECS’s Database of Enforcement (31.10.2017) (pdf)
- List of decisions published in the Extracts from the EECS’s Database of Enforcement (31.10.2017) (pdf)
- ESMA publishes the 20th Extract from the EECS' database of accounting enforcement decisions (5.1.2017) (pdf)
- List of decisions published in the Extracts from the EECS’s Database of Enforcement (5.1.2015) (pdf)
- ESMA publishes the 19th Extract from the EECS’ database of accounting enforcement decisions (28.7.2016) (pdf)
- List of decisions published in the Extracts from the EECS’s Database of Enforcement (28.7.2015) (pdf)
- ESMA publishes 18th Extract from the EECS's database of enforcement (25.11.2015) (pdf)
- List of decisions published in the Extracts from the EECS’s Database of Enforcement (25.11.2015) (pdf)
- ESMA publishes 17th Extract from the EECS's database of enforcement (21.7.2015) (pdf)
- List of decisions published in the Extracts from the EECS’s Database of Enforcement (18.11.2014) (pdf)
- ESMA publishes 16th Extract from the EECS's database of enforcement (18.11.2014) (pdf)
- List of decisions published in the Extracts from the EECS’s Database of Enforcement (9.4.2014) (pdf)
- ESMA publishes 15th Extract from the EECS’s database of enforcement (9.4.2014) (pdf)
- ESMA publishes 14th Extract from the EECS’s database of enforcement (29.10.2013) (pdf)
- ESMA publishes 13th Extract from the EECS’s database of enforcement (4.4.2013) (pdf)
- ESMA publishes 12th Extract from the EECS’s database of enforcement (10.10.2012) (pdf)
- ESMA publishes 11th Extract from the EECS’s database of enforcement (16.8.2011) (pdf)
- ESMA publishes 10th extract from EECS's database of enforcement decisions (8.3.2011) (pdf)
- CESR publishes 9th extract from EECS's database of enforcement decisions (25.10.2010) (pdf)
- CESR publishes 8th extract from EECS’s database of enforcement decisions (13.7.2010) (pdf)
- CESR publishes 7th extract from EECS’s database of enforcement decisions (16.12.2009) (pdf)
- CESR publishes 6th extract from EECS’s database of enforcement decisions (26.9.2009) (pdf)
- CESR publishes 5th extract from EECS’s database of enforcement decisions (24.3.2009) (pdf)
- CESR publishes 4th extract from EECS’s database of enforcement decisions (23.12.2008) (pdf)
- CESR publishes the 3rd extract from EECS's database of enforcement decisions (19.5.2008) (pdf)
- CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) (17.12.2007) (pdf)
- CESR publishes key information from its database of enforcement decisions taken by EU National Enforcers of financial information (IFRS) (16.4.2007) (pdf)