Final Report : ESMA Guidelines on enforcement of financial information
The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process.
|Year of publication:||
|Institutions:||European Securities and Markets Authority|
|Subject:||Finanzmarkt | Financial market | Informationsaustausch | information exchange|
54 Seiten p.
|Type of publication:||Book / Working Paper|
|Classification:||Public finance. Taxation ; Individual Reports, Studies ; Europe. General Resources|
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