ESMA listed issuers must focus on new IFRS standards in 2017 annual financial reports

Securities Markets Regulation
All Articles in this Issue
Date: 20 November 2017
On 27 October 2017, the European Securities and Markets Authority (ESMA) published the priorities to be considered by listed companies, and their auditors, when preparing and auditing their 2017 financial statements. These priorities are set out in the annual Public Statement on European Common Enforcement Priorities (Statement), through which ESMA promotes the consistent application of the International Financial Reporting Standards (IFRS).