The European Securities and Markets Authority has published a public statement containing the priorities for it and national authorities in respect of listed companies' financial statements. These priorities - described as European common enforcement priorities - include the presentation of consolidated financial statements and the recognition and measurement of deferred tax assets.A copy of the public statement is available here (pdf). The accompanying press release is available here (pdf). ESMA has also published Guidelines on the enforcement of financial information: see here (pdf).
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