The European Securities and Markets Authority (ESMA) has
published extracts from the European Enforcers Coordination
Sessions confidential database of enforcement decisions on
financial statements. European Enforcers monitor and review
International Financial Reporting Standards (IFRS) statements and
consider whether they comply with IFRS and other applicable
reporting requirements, including relevant national law. The
decisions included in this publication were taken by national
enforcers in the period from February 2013 to November 2014
The aim of the publication is to provide issuers and users of
financial statements with relevant information on the appropriate
application of the IFRS. It will inform market participants about
which accounting treatments European national enforcers may
consider as complying with IFRS – namely, whether treatments
are considered as being within the accepted range of those
permitted by IFRS. The publication of the decisions, together
