Search Results for “IFRS” – Page 2

Repeal of the ad hoc report to be issued by the réviseur d’entreprises agréé (approved statutory auditor) for the reconciliation between the accounts published under LUX GAAP or LUX GAAP with “IAS options” and the final FINREP version

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Search Results for IFRS

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43 Result(s)

COVID-19 Thematic Review of issuers’ reporting

ESMA seeks volunteers for its field tests with regard to the European Single Electronic Format (ESEF)

Results of the enforcement of the 2023 financial and non-financial information published by issuers subject to the Transparency Law

Enforcement of the 2024 annual reports published by issuers subject to the Transparency Law

Publication of FAQs regarding CSSF Regulation No 14-02

FAQ regarding CSSF Regulation No 14-02 – Determination of distributable amounts of credit institutions using fair value in the statutory accounts

ESMA Report: 29th Extract from the EECS’s Database of Enforcement

Results of the enforcement of the 2022 financial and non-financial information published by issuers subject to the Transparency Law

Enforcement of the 2023 annual reports published by issuers subject to the Transparency Law

ESMA Report– Disclosures of Climate-Related Matters in the Financial Statements

ESMA Public Statement “European Common Enforcement Priorities for 2023 annual financial reports”

ESMA Report: 28th Extract from the EECS’s Database of Enforcement

ESMA Report: 27th Extract from the EECS’s Database of Enforcement

Results of the enforcement of the 2021 financial and non-financial information published by issuers subject to the Transparency Law

ESMA Report: 26th extract from the EECS’s Database of Enforcement

Results of the enforcement of the 2020 financial and non-financial information published by issuers subject to the Transparency Law

ESMA Report: 25th Extract from the EECS’s Database of Enforcement

FAQ – Law of 17 June 1992 relating to the accounts of credit institutions (only in French)

Results of the enforcement of the 2019 financial information published by issuers subject to the Transparency Law

Circular CSSF 20/760