One of our panels at the CFO event will be addressing the enforcement priorities by ESMA as highlighted below. No surprise that for another year ESG and ESEF disclosures represented the bulk of the focus areas. Locally a lot of time and investment goes into IFRS reporting. Are ESEF and ESG receiving the focus required by issuers?? Is the quality of such disclosures to the same level of IFRS?? Join us at the CFO event to delve deeper into these #CFOEvent #19thNovember #Deloitte
Audit and Assurance Senior Director at Deloitte Bedrijfsrevisoren - Brussels IFRS Centre of Excellence
ESMA published its yearly common enforcement priorities on which the local regulators will focus upon their review of 2024 annual reports of listed entities. The priorities related to financial reporting include: 1) Liquidity considerations 2) Accounting policies, judgements and significant estimates The priorities related to sustainability reporting include: 1) Materiality considerations in reporting under ESRS Scope and structure of the sustainability statement 2) Disclosures relating to Article 8 of the Taxonomy Regulation The priorities related to ESEF reporting include: 1) Common errors found in the statement of financial position The statement also provides some general remarks on topics, including on connectivity between financial and sustainability statements. Access the full text via our IFRS website, that always brings you the latest news on IFRS: https://lnkd.in/eUTSStsB #Deloitte #ESMA #IFRS