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European Union › IFRS

The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of... more +
The European Union is an economic and political partnership comprised of 27 nations within the Eurozone. The EU was established in 1948 to promote stability and cooperation among member states in the aftermath of WWII. The EU maintains a common currency as well as several intranational institutions, including the European Parliament and the European Commission. less -
J.S. Held

Crosscurrents: Harmonizing Global Sustainability Reporting & IFRS and ESRS Interoperability Guide

J.S. Held on

Introduction: Advancing Global Sustainability Reporting Standards - To improve the alignment of sustainability reporting standards globally, the International Financial Reporting Standards Foundation (IFRS) and European...more

Eversheds Sutherland (US) LLP

Global ESG Insights - May 2024

Eversheds Sutherland (US) LLP on

Welcome to the latest edition of our monthly ESG Insights providing you with a summary of the key developments from around the world. Global - IFRS Foundation releases jurisdictional adoption guide for ISSB Standards- On...more

Vinson & Elkins LLP

Shaping the Future: Unraveling the Impact of COP27 and Anticipating the Path Forward at COP28

Vinson & Elkins LLP on

In an historic turn of events at the 27th annual conference of the parties (or COP) to the UN Framework Convention on Climate Change (UNFCCC) hosted by Egypt in November 2022, nations rallied to address the realities of...more

StoneTurn

ESG is a Four Act Play and Intermission is About to End

StoneTurn on

As socially responsible investing has gone mainstream, regulators in Europe and the United States have stepped in and are now formalizing rules around disclosures pertaining to Environment, Social and Governance (“ESG”)...more

A&O Shearman

Primary Market Bulletin 45 - IFRS Sustainability Disclosures, Third Country Auditors And Shell Companies

A&O Shearman on

On 10 August 2023, the FCA issued another of its regular newsletters to primary market participants, Primary Market Bulletin 45 ("PMB 45"). This covers four topics: new IFRS sustainability and climate-related disclosures, the...more

ArentFox Schiff

ESG Update: The New ISSB Standards Focus on Financial Materiality

ArentFox Schiff on

The International Sustainability Standards Board (ISSB) standards have joined the climate-disclosure reporting frameworks that take a financial materiality-led approach. While the ISSB standards seek to streamline reporting...more

Latham & Watkins LLP

ECB and IMF Call to Avoid Fragmentation in Global ESG-Related Disclosure Requirements

Latham & Watkins LLP on

The call highlights the challenges in developing alignment between global ESG reporting standards. The European Central Bank (ECB) and the International Monetary Fund (IMF), two of the world’s leading public financial...more

Latham & Watkins LLP

ESG on the Rise in M&A Transactions

Latham & Watkins LLP on

Dealmakers should continue to weigh the impact of ESG issues on M&A deals as ESG standards evolve. Environmental, social, and governance (ESG) issues have become increasingly important for corporates in recent years,...more

K&L Gates LLP

Brussels Regulatory Brief: March 2021

K&L Gates LLP on

ANTITRUST AND COMPETITION - The European Commission Opens a New Investigation in the Pharma Sector - On 4 March 2021, the European Commission (Commission) has opened a formal investigation into alleged misuses of patent...more

White & Case LLP

New ESMA Guidelines on Prospectus Disclosure

White & Case LLP on

Prospectus Regulation - ESMA publishes Final Report on prospectus disclosure guidance to replace CESR Recommendations - Background - On 15 July 2020, ESMA published its Final Report1 on guidelines for disclosure...more

Orrick, Herrington & Sutcliffe LLP

CELF Focus Requisiti di capitale delle Banche. Misure di mitigazione dell'impatto economico da Covid-19 e per il rilancio...

Orrick, Herrington & Sutcliffe LLP on

È noto che la pandemia di Covid-19 non ha avuto solamente una ricaduta devastante sul piano sociale e sanitario, avendo determinato una crisi economica rispetto alla quale non è ancora possibile stabilire con certezza gli...more

Hogan Lovells

Banking and finance regulatory news, June 2020

Hogan Lovells on

COVID-19: PRA Dear CEO letter on treatment of payment deferrals under IFRS 9 and CRR - On 4 June 2020, the UK Prudential Regulation Authority (PRA) published a Dear CEO letter on International Financial Reporting Standard...more

A&O Shearman

EU Call for Transparency in Financial Reports of EU-Listed Issuers

A&O Shearman on

The European Securities and Markets Authority has published a statement calling for transparency in the half-year financial reports of EU-listed issuers. The statement focuses on interim financial statements that need to be...more

Cooley LLP

Alert: ESMA Issues Public Statement on Implications of COVID-19 Pandemic on Half-Yearly Financials

Cooley LLP on

On May 20, 2020, the European Securities and Markets Authority issued a public statement on the impact of the COVID-19 pandemic on the half-yearly financials of listed issuers. In particular, ESMA addressed the preparation of...more

Cadwalader, Wickersham & Taft LLP

COVID-19 Update: The European Commission Proposes Urgent Amendments to the EU Capital Requirements Regulation

Cadwalader, Wickersham & Taft LLP on

On 28 April 2020, the European Commission (the “Commission”) proposed a new Regulation to make targeted amendments to the EU Capital Requirements Regulation (575/2013) (“CRR”) and the CRR II Regulation ((EU) 2019/876) (“CRR...more

Skadden, Arps, Slate, Meagher & Flom LLP

Strong Finish to 2019 Offers Promising 2020 for US and European High-Yield Markets

Skadden, Arps, Slate, Meagher & Flom LLP on

In 2019, a wave of bond-to-bond refinancings, as well as significant bank and term loan-to-bond refinancings, punctuated a strong year for debt financings after a slow first quarter. Throughout last year, debt investors...more

White & Case LLP

Sale and Triple Net Leasebacks: On the rise or doomed to the history books?

White & Case LLP on

On 1 January 2019, International Financial Reporting Standards 16 came into effect, which introduced a change in reporting requirements for operating leases (such as leaseback leases). But has this had the negative effect on...more

White & Case LLP

European Real Estate Finance: Recent developments – June 2019

White & Case LLP on

As part of our periodic updates, here is an overview of recent developments of relevance to participants in the real estate finance market across certain key jurisdictions in Europe....more

Eversheds Sutherland (US) LLP

Covered Agreement - An overview

Eversheds Sutherland (US) LLP on

On January 13, 2017, the then-US Secretary of the Treasury and the then-US Trade Representative (USTR) notified Congress that they had negotiated a covered agreement with the European Union (EU). After a period of uncertainty...more

White & Case LLP

Europe reaches for a new normal on NPLs - Will recent regulatory developments have their desired impact on the NPL market across...

White & Case LLP on

NPLs are a hot topic, high on the European supervisory authorities' agenda. Legislative and prudential requirements to reduce NPLs are rapidly evolving. In March of 2018, the EC published a package of reforms aimed at...more

Eversheds Sutherland (US) LLP

Covered Agreement - An overview

Eversheds Sutherland (US) LLP on

On January 13, 2017, the then-US Secretary of the Treasury and the then-US Trade Representative (USTR) notified Congress that they had negotiated a covered agreement with the European Union (EU). After a period of uncertainty...more

A&O Shearman

UK Government Publishes Guidance on Proposals to Onshore Primary Markets Legislation for Brexit

A&O Shearman on

HM Treasury has published explanatory guidance on a draft statutory instrument, the Official Listing of Securities, Prospectus and Transparency (Amendment) (EU Exit) Regulations 2019. The statutory instrument is still under...more

Orrick - Finance 20/20

EBA Releases Results of 2018 EU-Wide Stress Test

Orrick - Finance 20/20 on

A report was recently published by the European Banking Authority (“EBA“) setting out the results of its 2018 EU-wide banking stress test which covered a sample of 48 banks in 15 countries in the EU and the EEA at the highest...more

A&O Shearman

European Banking Authority Proposes Revised Implementing Technical Standards for Supervisory Reporting Under the Capital...

A&O Shearman on

The European Banking Authority has launched a consultation on proposed revisions to the existing Implementing Technical Standards for the financial reporting, or FINREP, framework under the Capital Requirements Regulation....more

Eversheds Sutherland (US) LLP

US-EU Covered Agreement: An Overview

Eversheds Sutherland (US) LLP on

On January 13, 2017, the then-US Secretary of the Treasury and the then-US Trade Representative (USTR) notified Congress that they had negotiated a covered agreement with the European Union (EU). After a period of uncertainty...more

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