Foi recentemente divulgado o relatório da ESMA (“European Securities and Markets Authority”) de avaliação da comparabilidade a nível da aplicação das regras contabilísticas pelas instituições financeiras europeias em 2012, com base numa amostra das Demonstrações financeiras de 39 das principais instituições financeiras, de cujas conclusões se destacam:
Overall ESMA found that disclosures specifically covered by requirements of IFRS 7 – Financial Instruments: Disclosures were generally provided and acknowledges the efforts made by financial institutions to improve the quality of their financial statements. Yet, ESMA observed a wide variability in the quality of the information provided and identified some cases where the information provided was not sufficient or not sufficiently structured to allow comparability among financial institutions. Some financial institutions provided disclosures that were not specific enough, lacked links between quantitative and narrative information, or provided disclosures that could not be reconciled to the primary financial statements. ESMA urges issuers to take a step back and consider the overall objectives of IFRS 7 against their specific circumstances when preparing disclosures. […]
As a result of this review, ESMA believes quality and comparability of IFRS financial statements could be enhanced in relation to some aspects as provided below. […]
ESMA expects financial institutions and their auditors to consider the findings of this review when preparing and auditing the IFRS financial statements.