ESMA ed evoluzione storica del contenuto delle European Common Enforcement Priorities (The role of ESMA: Analysis of the European Common Enforcement Priorities)

<b>Italian Abstract:</b> L’obiettivo dell’elaborato è quello di delineare il ruolo e gli strumenti dell’ESMA analizzando l’evoluzione storica dei contenuti delle European Common Enforcement Priorities emanate dall’ESMA e, soffermandosi sull’Ecep 2022. Per raggiungere l’obiettivo dello studio si procede con un’analisi storica delle Ecep pubblicate dall’ESMA dal 2012 al 2022, concentrandosi sull’ultima emessa e in particolare sulla priorità relativa alla guerra russo-ucraina.<br><br><b>English Abstract:</b> The goal of the paper is to outline the concept of enforcement of accounting standards by analyzing the historical evolution of the contents of the European Common Enforcement Priorities issued by ESMA and, focusing on Ecep 2022. In order to achieve the goal of this study, a historical analysis of the Ecep published by ESMA from 2012 to 2022 was carried out, focusing in particular on the last issue and on the guidance related to the Russian-Ukrainian war.