How is ifrs enforced

Why global accounting standards? Adoption and copyright. News and resources. IFRS Translations. Editorial corrections. IFRS Taxonomy. Supporting consistent application. Work plan. Post-implementation Reviews. Pipeline projects. Open for comment. Better Communication in Financial Reporting. Completed projects. IFRS Foundation news.

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Other access options You may be able to access teaching notes by logging in via your Emerald profile. They constitute a key step in fostering convergence across Europe by further building a common approach to the enforcement of financial information and reinforcing coordination among enforcers. ESMA Guidelines on Alternative Performance Measures, issued in , promote the usefulness and transparency of Alternative Performance Measures included in prospectuses or regulated information.

In order to promote the consistent application of European securities and markets legislation, ESMA regularly issues statements and opinions in order to promote European legislation and IFRS.

Since , ESMA regularly publishes extracts from its confidential database of enforcement decisions on financial statements, with the aim of providing issuers and users of financial statements with relevant information on the appropriate application of the IFRS.