IFRS enforcement

Supervision of listed companies’ financial reporting, ie monitoring the compliance with the International Financial Reporting Standards (IFRSs), came under the FIN-FSA’s authority from the beginning of 2005.

The purpose of IFRS enforcement is to foster the provision of transparent, sufficient, comparable and comprehensive financial information to the markets, in support of investors’ decision-making.

Supervision of financial reporting focuses on Finnish listed companies that issue securities, such as shares or bonds, for trading on a regulated market.

Supervision of financial reporting is targeted at financial reports, such as financial statements and interim reports, published by securities issuers. The costs arising from supervision are covered by fees levied on supervised entities.




15 April 2015

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