The European Securities and Markets Authority
(ESMA) inaugural work programme highlights five objectives
concerning IFRSs.
ESMA will monitor IFRS development and
endorsement, map the application of IFRS 8 requirements and
consider post implementation work on IFRS 9.
The regulator will also analyse the
equivalence of the application of IFRS in China and India.
A report on the results is expected to be
issued in July 2011.
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