Market newsletter 4/2019
(28.01.2020)
Numero
4/2019Julkaisija
Financial Supervisory AuthorityFIN-FSA
2020
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:bof-202007092236Sisällysluettelo
IFRS stakeholder event with Erkki Liikanen and Hans Hoogervorst .. 2
Accounting treatment of leases still seeking its form – IFRS Enforcement’s observations on the
year of adoption .. 6
What did financial institutions disclose about credit risks and expected credit losses? ..10
ESMA’s accounting enforcement priorities for 2020 – broader statement covering non-financial
information and alternative performance measures ..14
Guidelines on Risk Factors under the Prospectus Regulation will apply from 4 December 2019 ..17
Errors in managers’ transaction notifications and future changes ..17
Information on listed companies’ electronic XBRL reporting at RTE seminar in Otaniemi .. 18
European Securities and Markets Authority’s new address ..18
Accounting treatment of leases still seeking its form – IFRS Enforcement’s observations on the
year of adoption .. 6
What did financial institutions disclose about credit risks and expected credit losses? ..10
ESMA’s accounting enforcement priorities for 2020 – broader statement covering non-financial
information and alternative performance measures ..14
Guidelines on Risk Factors under the Prospectus Regulation will apply from 4 December 2019 ..17
Errors in managers’ transaction notifications and future changes ..17
Information on listed companies’ electronic XBRL reporting at RTE seminar in Otaniemi .. 18
European Securities and Markets Authority’s new address ..18