ESMA submits IFRS 9 and IAS 20 related questions to IFRS Interpretations Committee

ESMA Guidelines and Recommendations

Date: 19 February 2021
On 16 February 2021, the European Securities and Markets Authority (ESMA) submitted questions related to the accounting for the third series of the European Central Bank’s (ECB) Targeted Longer-Term Refinancing Operations (TLTRO III) to the International Financial Reporting Standards Interpretations Committee (IFRS IC).