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Publications financial reporting For Issuers of securities

Here you will find our latest publications and news articles on financial reporting.

Thematic reviews financial reporting 2015

Each year the AFM carries out a number of thematic reviews in order to draw attention to the application of specific reporting requirements in a particular area. By issuing these reviews, the AFM wants to stimulate companies to improve the quality of their financial reporting.

Considerations in Financial Reporting

Prior to the annual reporting season, the AFM publishes in the autumn the considerations in financial reporting that have been identified in the current year. By publishing these items, companies will have time to include items of improvement in the preparation of their financial reporting.

As from 2013, the report presents the collected annual findings of the thematic reviews, the thematic reviews that will be conducted in the coming year and discusses the findings from our ongoing supervision.

Activity reports financial reporting

Each year, the AFM publishes an activity report that provides an overview of the activities and results of the AFM’s supervision of the financial reporting.

Materiality in the financial statements

Information in the financial statements is considered material if the omission or inaccurate disclosure of that information could influence the picture users have of a company’s financial position and performance. Materiality determines whether information has to be included in the financial statements and whether the information has to comply with specific international financial reporting standards (IFRS).

The practical application of the concept of materiality in the financial statements raises discussions. The AFM wants more clarity and therefore has initiated discussions with various stakeholders on the subject to improve the consistent application of materiality and the quality of financial reporting.

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