The European Securities and Markets Authority (ESMA), the EU’s securities markets regulator, has issued a Public Statement recommending coordination of supervisory action with regards to issuers’ accounting for COVID-19-related rent concessions
ESMA has recently issued a Public Statement to promote coordinated action by National Competent Authorities (NCAs) in the context of the COVID-19 pandemic in relation to issuers’ obligations to publish periodic information that is drawn up in accordance with the relevant reporting framework. In view of the difficulties of IFRS 16, ESMA expects that, […]