ESMA: Activities of the IFRS Enforcers in Europe in 2013

The report provides an overview of the activities conducted at European and national level regarding compliance of financial information with the applicable reporting framework of listed issuers on regulated markets and other activities conducted in conjunction with the objective of contributing to supervisory convergence in the area of accounting, especially IFRS in the EA. It provides a description of the existing enforcement system in Europe, the main activities that were coordinated at European level during 2013, information on enforcement activities and ESMA’s contribution to the standard setting process.