ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
49
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Corporate Disclosure X Short Selling X Prospectus X Transparency X Innovation and Products X Q&A X Statement X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
20/12/2012 2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions , Statement PDF
220.43 KB
30/08/2012 2012/537 STATEMENT- Short Selling Regulation Update: Market Maker & Primary Dealer Exemption Notification Procedure , , Statement PDF
77.92 KB
The European Securities and Markets Authority (ESMA) is publishing this notice to alert financial market participants to its upcoming consultation on the market making and authorised primary dealer exemption under the EU’s Short Selling Regulation (SSR) and the procedure to be followed by firms and regulators in dealing with notifications of intention to use the exemption.
01/07/2015 2015/1005 Questions and Answers: Investment-based crowdfunding: money laundering/terrorist financing Q&A PDF
157.73 KB
09/11/2020 ESMA31-67-127 Question and answers on Transparency Directive (TD) , , , , Q&A PDF
352.79 KB
29/05/2018 ESMA70-145-408 Question and Answers (Q&A) on the Regulation on short selling and certain aspects of credit default swaps (SSR) Q&A PDF
536.17 KB
03/11/2020 ESMA71-99-1423 QA Fast Track Peer Review- Wirecard , , Q&A PDF
248.14 KB
27/07/2021 ESMA31-62-1258 Q&As on the Prospectus Regulation Q&A PDF
814.87 KB
11/04/2019 ESMA31-62-780 Q&A on Prospectus Related Topics , , , , , , Q&A PDF
957.9 KB
30/01/2013 2013/159 Q&A on Implementation of the Regulation on short selling and certain aspects of credit default swaps (2nd update) Q&A PDF
873.32 KB
17/04/2020 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures , Q&A PDF
329.01 KB
20/07/2011 2011/211 Public statement- Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee , Statement PDF
29.57 KB
27/10/2015 2015/1609 Public Statement- Improving Disclosures , Statement PDF
169.77 KB
11/08/2011 2011/266 Public statement- harmonised regulatory action on short-selling in the EU , Statement PDF
97.39 KB
23/03/2011 2011/36 Public statement- Framework for third country prospectuses under Article 20 of the Prospectus Directive , Statement PDF
317.51 KB
28/10/2014 2014/1309 Public Statement- European common enforcement priorities for 2014 financial statements , Statement PDF
207.62 KB

The European Securities and Markets Authority (‘ESMA’) issues this Public Statement which defines the European common enforcement priorities in order to promote consistent application of the International Financial Reporting Standards (‘IFRS’) as indicated in the ESMA Guidelines on enforcement of financial information.As in the previous years, ESMA, together with European national enforcers, identified financial reporting topics which, listed companies and their auditors should particularly consider when preparing and auditing, respectively, the IFRS financial statements for the year ending 31 December 2014. In addition to these common priorities, national enforcers might also set additional enforcement priorities focusing on other relevant topics.ESMA, together with the European national enforcers, will pay particular attention to these common enforcement priorities as well as priorities identified in previous years, when monitoring and assessing the application of all relevant IFRS requirements. National enforcers will continue to focus on material issues in the financial statements that are relevant for an individual issuer under examination. On the basis of examinations performed, national enforcers will take corrective actions whenever material misstatements are identified. ESMA will report on findings regarding these priorities in its Report on the 2015 enforce-ment activities.

23/03/2011 2011/37 Public statement- ESMA statement on Israeli laws and regulations on prospectuses , Statement PDF
187.46 KB
28/07/2011 2011/226 Public statement- ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements , Statement PDF
36.9 KB
27/10/2015 2015/1608 Public Statement- ECEP 2015 , Statement PDF
210.15 KB
30/09/2020 ESMA31-62-1491 Public statement QA update Prospectus Statement PDF
93.84 KB
29/10/2021 ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 , , Statement PDF
151.59 KB