ESMA announces enforcement priorities for 2012 financial statements archived 12.11.2012 1 minute reading time Create PDF Share on LinkedIn Share on Xing Share via email Copy link Copy link close Continue reading with a PwC Plus-Subscription verified Information source daily updates completely searchable articles (with refiner) tailored alert Free 30 days trial period Register for the free PwC Plus account Please log in to read the article More details on PwC Plus Metadata Issuing Body ESMA - European Securities and Markets Authority Topics Capital Markets & Accounting Advisory - PRIME Risk & Regulation FS Keywords Bankenaufsicht (Europäische und Internationale Organisationen) Berichterstattung / Reporting Enforcement, Accounting Compliance Financial Reporting Finanzinstrumente (IFRS Bewertung) IAS 19 IAS 36 IAS 37 IFRS 7 Wertminderung / Impairment (Finanzinstrumente) Wertminderung / Impairment (Vermögenswerte (IAS 36))