GEM is not included in the regulated market listing as compiled by the European Securities and Markets Authority (ESMA). Any entity with debt solely listed on GEM does not fall under the PIE definition (unless it is captured in one of the other PIE definitions e.g. a credit institution).
News
Other news
-
Compendium of financial reporting decisions – 24/01/2023
IAASA, Ireland’s accounting enforcer,…
-
IAASA’s inspection insight series 2 – related parties – 23/12/2022
IAASA has today published…
-
IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022
IAASA video presentation on…
-
IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022
IAASA has today published…
Home » The entity’s debt is listed on GEM (Global Exchange Market operated by Irish Stock Exchange) – do I need to include this on the PIEs Listing template?
Other news
-
Compendium of financial reporting decisions – 24/01/2023
IAASA, Ireland’s accounting enforcer,…
-
IAASA’s inspection insight series 2 – related parties – 23/12/2022
IAASA has today published…
-
IAASA video presentation on the revised ISA (Ireland) 315. -22/12/2022
IAASA video presentation on…
-
IAASA issues revised Policy Paper on publication of information regarding its financial reporting supervision activities – 06/12/2022
IAASA has today published…