Report on Enforcement and Regulatory Activities of Accounting Enforcers

Topic area:
Status: 07.04.2020 |
Archiviert
Key words:
IFRS
Initiative
Official name
Report - Enforcement and Regulatory Activities of Accounting Enforcers in 2019
Type
Report
Level 3 / Other
Initiator
ESMA
Submitted
Doc. code
ESMA32-63-846
Summary
Status
Status

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Current version
Updated version
02.04.2020
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Non-financial reporting Directive (NFRD) (binding, Amendment, EU)
Specific requirements regarding statutory audit of public-interest entities (binding, Main version, EU)
Application of international accounting standards (IAS-Regulation) (binding, EU)
Level 2
–
Level 3 / Other
EECS’s Database of Enforcement (non-binding, EU)

Source: ESMA, ESMA32-63-846, 2020