ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
10/03/2011 2011/11 Public statement of consultation practices Statement PDF
102.44 KB
20/01/2011 2011/16 Letter to the SEC- Rulemakings on Registration of non-resident Swap Data Repositories Letter PDF
30.66 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
25/11/2011 2011/397 Public statement on sovereign debt in IFRS financial statements , , , Statement PDF
189.46 KB
20/01/2011 2011/4 Letter to the CFTC- Rulemakings on Registration of foreign Swap Data Repositories and Foreign Boards of Trade Letter PDF
34.38 KB
15/03/2011 2011/94 ESMA response to the European Commission consultation on CSDs and securities settlement Letter PDF
54.2 KB
14/06/2012 2012/248 Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt Letter PDF
361.61 KB
09/11/2012 2012/279 ESMA appoints new chairs to Standing Committees Statement PDF
87.88 KB
23/08/2012 2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Letter PDF
203.41 KB
27/07/2012 2012/476 Reply of ESMA to the European Commission’s Green Paper on Shadow Banking Letter PDF
175.94 KB
20/12/2012 2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions , Statement PDF
220.43 KB
08/08/2013 2013/1086 Reporting to Trade Repositories – the case of ETDs Letter PDF
177.31 KB
03/09/2013 2013/1163 Technical advice on third country regulatory equivalence under EMIR Letter PDF
174.58 KB
02/10/2013 2013/1383 Technical advice on third country regulatory equivalence under EMIR Letter PDF
44.23 KB
11/11/2013 2013/1634 European common enforcement priorities for 2013 financial statements , Statement PDF
152.24 KB

The European Securities and Markets Authority (ESMA) has published its European Common Enforcement Priorities (Priorities) for 2013. These Priorities are to be used by European Economic Area (EEA) national authorities in their assessment of listed companies’ 2013 financial statements. ESMA has defined these Priorities in order to promote the consistent application of IFRS across the EEA. Listed companies and their auditors should take account of the areas set out in the Priorities when preparing and auditing the IFRS financial statements for the year ending 31 December 2013. The Priorities identified refer to the application of IFRS in relation to: • Impairment of non-financial assets; • Measurement and disclosure of post-employment benefit obligations; • Fair value measurement and disclosure; • Disclosures related to significant accounting policies, judgements and estimates; and • Measurement of financial instruments and disclosure of related risks.

15/11/2013 2013/1655 ESMA reply to Commission letter on the reporting of exchange traded derivatives under EMIR Letter PDF
42.73 KB
03/12/2013 2013/1773 Agenda item request, Issues related to the application of IFRS 5 Letter PDF
188.74 KB
03/12/2013 2013/1774 Agenda item request, Classification and measurement of core inventories Letter PDF
162.52 KB
28/01/2014 2013/1941 Letter to Jonathan Faull (EC) regarding draft technical standards , Letter PDF
44.25 KB
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method Letter PDF
190.81 KB

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