Search Results for “IFRS”

Adoption of 1) the Guidelines on supervisory reporting and disclosure requirements in compliance with the CRR ‘quick fix’ in response to the COVID‐19 pandemic (EBA/GL/2020/11) and 2) the Guidelines amending Guidelines EBA/GL/2018/01 on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 (CRR) on the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds to ensure compliance with the CRR ‘quick fix’ in response to the COVID-19 pandemic (EBA/GL/2020/12) and 3) amendment of CSSF Circular 18/687

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CSSF circular

Updated on 28.10.2020 - Published on 27.03.2018

Circular CSSF 18/687 (as amended by Circular CSSF 20/755)

Adoption of the EBA Guidelines on uniform disclosures under Article 473a of Regulation (EU) No 575/2013 as regards the transitional period for mitigating the impact of the introduction of IFRS 9 on own funds (EBA/GL/2018/01) as amended by the EBA/GL/2020/12

PDF (111.19Kb)

PDF (108.28Kb)

Press release

Published on 10.01.2019

Enforcement of the 2018 financial information published by issuers subject to the Transparency Law

Press release 19/02

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Press release

Published on 17.02.2020

Results of the enforcement of the 2018 financial information published by issuers subject to the Transparency Law

Press release 20/06

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Press release

Published on 15.12.2017

Enforcement of the 2017 Financial Information Published by issuers subject to the transparency Law

Press release 17/43

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Communiqué

Published on 17.12.2021

Enforcement of the 2021 annual reports published by issuers subject to the Transparency Law

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Communiqué

Published on 02.01.2023

Enforcement of the 2022 annual reports published by issuers subject to the Transparency Law

Topics and issues that will be the subject of a specific monitoring in 2023

Page

Press release

Published on 16.01.2017

Enforcement of the 2016 financial information published by issuers subject to the Transparency Law

Press release 17/03

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Press release

Published on 11.01.2016

Enforcement of the 2015 financial information published by issuers of securities subject to the Transparency Law

Press release 16/02

Page

Communiqué

Published on 09.12.2020

Enforcement of the 2020 financial information published by issuers subject to the Transparency Law

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Search Results for IFRS

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43 Result(s)

IFRS 9 – Impact assessment at transition date 31 December 2017 – 1 January 2018

Implementation of IFRS 9

IFRS 16 – Impact assessment at transition date 31 December 2018 – 1 January 2019

Agreed-upon procedures’ conclusions on key IFRS 9 and credit risk related requirements

ESMA Public Statement “Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9”

ESMA Report “Review of Fair Value Measurement in the IFRS financial statements”

ESMA Summary of findings “Results of the fact-finding exercise on disclosure of the impact of the new accounting standards in the 2016 annual and 2017 interim IFRS financial statements”

ESMA Public Statement “Accounting for Income Tax consequences of the United States Tax Cuts and Jobs Act under IFRS”

ESMA Public Statement “Consideration on recognition of deferred tax assets arising from the carry-forward of unused tax losses in IFRS financial statements”

Information to be published under IAS/IFRS (only in French)

Circular CSSF 20/755

Circular CSSF 18/687 (as amended by Circular CSSF 20/755)

Enforcement of the 2018 financial information published by issuers subject to the Transparency Law

Results of the enforcement of the 2018 financial information published by issuers subject to the Transparency Law

Enforcement of the 2017 Financial Information Published by issuers subject to the transparency Law

Enforcement of the 2021 annual reports published by issuers subject to the Transparency Law

Enforcement of the 2022 annual reports published by issuers subject to the Transparency Law

Enforcement of the 2016 financial information published by issuers subject to the Transparency Law

Enforcement of the 2015 financial information published by issuers of securities subject to the Transparency Law

Enforcement of the 2020 financial information published by issuers subject to the Transparency Law