{"id":35189,"date":"2013-11-18T17:25:00","date_gmt":"2013-11-18T17:25:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=d856f991752672583caad40922e0c4e9"},"modified":"2013-11-18T17:25:00","modified_gmt":"2013-11-18T17:25:00","slug":"esma-reviews-disclosures-of-financial-statements-by-financial-institutions","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=35189","title":{"rendered":"ESMA reviews disclosures of financial statements by financial institutions"},"content":{"rendered":"<p>The European Securities and Markets Authority (ESMA) has issued a report, \u201cReview of Accounting Practices: Comparability of IFRS Financial Statements of Financial Institutions in Europe\u201d, which provides an overview of financial institutions\u2019 accounting practices in selected areas of financial instruments. In particular, it assessed the comparability and quality of the disclosures in 2012 IFRS financial statements from 39 major European financial institutions. The report also provides recommendations to enhance transparency of financial information.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The European Securities and Markets Authority (ESMA) has issued a report, \u201cReview of Accounting Practices: Comparability of IFRS Financial Statements of Financial Institutions in Europe\u201d, which provides an overview of financial institutions\u2019 acco&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35189"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=35189"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/35189\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=35189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=35189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=35189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}