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03 April 2018

ESMA(欧州証券市場機構)、EU (欧州連合)の会計基準設定機関に関する2017年度の年次報告書(2017年度)を公表、引き続きIFRS(国際財務報告基準)に基づく監督コンバージェンスに注力


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The ESMA has published its 2017 annual report on the enforcement and regulatory activities of accounting enforcers within the EU.


In 2017 ESMA and European Enforcers continued to engage in regular supervisory convergence activities on IFRS. Moreover, considering the new standards IFRS Financial Instruments and IFRS 15 Revenue from Contracts with Customers, in October 2017 ESMA published the results of a separate fact-finding exercise on the transitional disclosures regarding these standards. In addition, ESMA conducted a Peer Review on the application of its Guidelines of Enforcement of Financial Information by the National Competent Authorities (NCAs).

Steven Maijoor, Chair, said:

“The convergence of supervision of IFRS financial statements continues to be an important area of activity for ESMA and European enforcers, and the 2017 Activity Report shows their commitment to the harmonisation of the application and enforcement of financial information in Europe. Whilst the Peer Review carried out in 2017 highlighted some areas for improvement, it also helped identify good practices across different European jurisdictions. It confirmed that since their publication in 2014, the Guidelines have significantly contributed to strengthening supervisory convergence.

ESMA and NCAs are focusing now on the new standards that came into force this year, and which introduced significant changes to financial statements. It is of fundamental importance that issuers ensure high-quality implementation of IFRS 9 and IFRS 15, and provide relevant and comprehensive information on the expected impacts on the financial position and performance of the entity.”

In 2018 accounting enforcers will focus on the disclosure of the expected impact of the implementation of the new standards IFRS 9 and IFRS 15 in the period of their initial application.

Furthermore, in light of the emphasis on transitioning to a sustainable financial system in the EU and the new requirements regarding the disclosure of non-financial information, ESMA will coordinate the enforcement activities related to both non-financial and corporate governance information.

Full press release



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