Le indicazioni dei Regulators nel contesto Covid-19

ABSTRACT:

in 2020, the Covid-19 pandemic has swiftly developed, requiring strong containment measures that affected the economic and financial markets and, in turn, the preparation of the financial statements. The Regulators (ESMA, Consob, IOSCO, etc.) issued a number of statements to mitigate the impact of Covid-19 and to address the accounting implications of the measures taken by national governments and European bodies to deal with the adverse systemic economic impact of the virus. This publication aims at providing an overvierw of the main contents of the aforementioned statements, focusing on the European common enforcement priorities for 2020 annual financial reports of listed companies.

KEYWORDS: 2020 Financial Statements; Covid-19; ESMA; Consob; Enforcement priorities.