Market newsletter 1/2020
(09.07.2020)
Numero
1/2020Julkaisija
Financial Supervisory AuthorityFIN-FSA
2020
Julkaisun pysyvä osoite on
https://urn.fi/URN:NBN:fi:bof-202007102238Sisällysluettelo
ESMA emphasises need for transparency in preparation of 2020 half-yearly reports ..1
European Securities and Markets Authority statements on financial reporting published and
national measures due to COVID-19 pandemic .. 5
Latest on prospectus requirements .. 6
ESMA extensively reviewed the use of alternative performance measures – ESMA encourages an
improvement in transparency .. 8
New Q&A interpretation from ESMA on disclosure of APMs in the context of COVID-19 pandemic ..13
Report on Audit Committee Survey published – importance of audit committees’ tasks underlined in
current market situation ..14
Listed companies’ digital financial statements coming soon .. 15
Financial reporting enforcement results in Europe 2019 .. 20
ESMA published first enforcement decisions on the application of the IFRS standard on revenue .. 21
Insider list templates updated on FIN-FSA’s website .. 22
Topical matters at ESMA .. 22
European Securities and Markets Authority statements on financial reporting published and
national measures due to COVID-19 pandemic .. 5
Latest on prospectus requirements .. 6
ESMA extensively reviewed the use of alternative performance measures – ESMA encourages an
improvement in transparency .. 8
New Q&A interpretation from ESMA on disclosure of APMs in the context of COVID-19 pandemic ..13
Report on Audit Committee Survey published – importance of audit committees’ tasks underlined in
current market situation ..14
Listed companies’ digital financial statements coming soon .. 15
Financial reporting enforcement results in Europe 2019 .. 20
ESMA published first enforcement decisions on the application of the IFRS standard on revenue .. 21
Insider list templates updated on FIN-FSA’s website .. 22
Topical matters at ESMA .. 22