IFRS enforcement
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Provided by European Securities and Markets Authority
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Dataset information
Country of origin
Updated
2016.10.18 00:00
Created
2015.07.27
Available languages
English
Keywords
International Financial Reporting Standards, decisions, IFRS, enforcement
Datasource
Quality scoring
300
Dataset description
EECS is a forum which brings together all EU National Enforcers of financial information. The enforcers meet to exchange views and discuss experiences of enforcement of IFRS.
A key function of EECS is the analysis and discussion of decisions taken by independent EU National Enforcers in respect of financial statements published by issuers with securities traded on a regulated market and who prepare their financial statements in accordance with IFRS. The purpose of this is to increase convergence amongst enforcers activities across Europe.
ESMA regularly publishes extracts from the EECS database of enforcement decisions contributing to provide greater transparency for market participants on application of standards that they consider useful.
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