Enforcement of financial information

In the framework of its mission to supervise securities markets, the CSSF is responsible for the control of financial information published by issuers of securities. This activity, generally referred to as enforcement, aims to ensure compliance of financial information with applicable accounting standards.

The CSSF fulfils its enforcement diligences in accordance with the Transparency Law conferring upon the CSSF the power to control financial information published by issuers of securities governed by said law. Enforcement is, thus, a control ex post of financial information published by issuers. 

ESMA News

ESMA 32-63-334 - 31 October 2017 : "21st Extract from the EECS's Database of Enforcement"

 

ESMA 32-63-364 - 27 October 2017 : "Results of the fact-finding exercise on disclosure of the impact of the new accounting standards in the 2016 annual and 2017 interim IFRS financial statements"

 

ESMA 32-63-340 - 27 October 2017 : "European common enforcement priorities for 2017 IFRS financial statements"

 

ESMA 32-67-284 - 12 July 2017: "Review of Fair Value Measurement in the IFRS financial statements"

 

ESMA 71-99-382 - 10 April 2017: "ESMA reports on EU accounting enforcement in 2016"

 

ESMA 32-51-370 - 27 January 2017: "ESMA Guidelines on Alternative Performance Measures (APMs)"

 

ESMA 32-63-200 - 5 January 2017: "20th Extract from the EECS’s Database of Enforcement" 

Contact

Jérôme Tourscher

enforcement@cssf.lu

Tel.: (+352) 26 251 2587

CSSF press releases

17/28 - 3 August 2017: CSSF findings related to the ESMA Guidelines on Alternative Performance Measures

17/03 - 16 January 2017: Enforcement of the 2016 financial information published by issuers of securities subject to the Transparency Law

16/46 - 22 December 2016: Compliance of the issuers with ESMA Guidelines on Alternative Performance Measures and Circular CSSF 16/636

16/29 - 24 June 2016: ESMA Guidelines on Alternative Performance Measures: new Circular CSSF 16/636