The European Securities and Markets Authority (ESMA) has published a report on the activities of IFRS enforcers in Europe in 2013.
The report is based on the activities of the European Securities and Markets Authority (ESMA) and accounting enforcers in the EEA (European enforcers). The report provides a description of the existing enforcement system in Europe, the main activities that were coordinated at European level during 2013, information on enforcement activities and ESMA’s contribution to the standard setting process.