Similarly to previous years, in October 2021 ESMA issued the public statement setting out the topics which European accounting enforcers believe those charged with governance should particularly consider when preparing, reviewing and auditing International Financial Reporting Standards (IFRS) financial statements for the year ending 31 December 2021. This publication aims at providing an overvierw of the main contents of the aforementioned statement, focusing on the priorities (impacts of Covid-19, climate-related matters, expected credit losses) for 2021 annual financial reports of listed companies.
Keywords: 2021 Financial Statements; Covid-19; climate-related matters, expected credit losses; ESMA; enforcement priorities.
Capuano P., Monace D. (2022), Le priorità di vigilanza dell’ESMA per i bilanci 2021, RIREA, 1, pp. 120-128.
