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ESMA calls for wider EU scrutiny of non-financial reporting

The European Securities and Markets Authority (ESMA) has published its annual report on the enforcement and regulatory activities of accounting enforcers within the EU, and has indicated next year’s focus will continue to be on non-financial reporting as well as the implementation of new IFRS standards.

  • Shared by Accountancy Daily
  • March 29, 2019
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The regulator said that in 2018 it focused on harmonisation of the application and enforcement of new International Financial Reporting Standards (IFRS) including the new revenue recognition standard, IFRS 15 Revenue from Contracts with Customers, and IFRS 9 Financial Instruments.

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