ESMA Publishes the 23rd Extract from the EECS Database
19 July 2019
The European Securities and Market Authority (‘ESMA’) has published extracts from its confidential database of enforcement decisions on financial statements from European filers.
The extract included a selection of 8 decisions taken by national enforcers from the period December 2016 – December 2018. The decisions cover a wide array of topics, including presentation on the statement of cash flows, impairment of assets and accounting treatment of leased-out property acquired for re-development.
The full extract can be viewed here