The newly established European Securities and Markets Authority (ESMA) has published its first work programme. Items 48 through 52 concern IFRSs with the objectives of investor protection and market integrity, transparency, and efficiency. Thus ESMA will monitor IFRS development and endorsement, map the application of requirements (e.g. IFRS 8) and consider post implementation work on IFRS 9.
ESMA work programme for 2011
12 de enero de 2011 | Actualidad