Areas of focus for forthcoming enforcement work


ESMA coordinates the European Enforcers’ Coordination Sessions (EECS) which aim to promote consistent reporting under IFRS and other EU reporting requirements. Priorities for enforcement for the forthcoming year are publicly announced so as to give companies advance warning of which areas in their annual reports are most likely to come under their enforcer’s scrutiny. Enforcers in each Member State may identify their own national priorities in addition to the shared ones.