More NewsIFRS Foundation and ESMA Sign Joint Statement of Protocols

IFRS Foundation and ESMA Sign Joint Statement of Protocols

The IFRS Foundation and the European Securities and Markets Authority (ESMA) have agreed a joint statement of protocols to serve as the basis for future co operation in areas of mutual interest.

The Foundation is a non-profit organisation, which promotes International Financial Reporting Standards (IFRS) through the International Accounting Standards Board (IASB), which it oversees. ESMA is an independent European Union (EU) authority whose remit is the protection of investors and promotion stable and efficient financial markets in the EU.

The statement of protocols reaffirms the existing high levels of co-operation between the IFRS Foundation and ESMA, and describes additional areas of co-operation, including electronic reporting, the implementation of new standards and other emerging financial reporting issues.

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