ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
25
REFINE YOUR SEARCH
Sections
- (-) Remove Audit filter Audit
- (-) Remove Market Abuse filter Market Abuse
- CESR Archive (194) Apply CESR Archive filter
- Corporate Disclosure (172) Apply Corporate Disclosure filter
- MiFID - Secondary Markets (98) Apply MiFID - Secondary Markets filter
- IAS Regulation (71) Apply IAS Regulation filter
- MiFID - Investor Protection (65) Apply MiFID - Investor Protection filter
- Post Trading (57) Apply Post Trading filter
- Short Selling (33) Apply Short Selling filter
- Fund Management (31) Apply Fund Management filter
- Market Integrity (31) Apply Market Integrity filter
- Joint Committee (19) Apply Joint Committee filter
- IFRS Supervisory Convergence (18) Apply IFRS Supervisory Convergence filter
- COVID-19 (13) Apply COVID-19 filter
- Securities and Markets Stakeholder Group (13) Apply Securities and Markets Stakeholder Group filter
- Prospectus (11) Apply Prospectus filter
- Transparency (9) Apply Transparency filter
- Corporate Information (8) Apply Corporate Information filter
- Credit Rating Agencies (8) Apply Credit Rating Agencies filter
- Innovation and Products (6) Apply Innovation and Products filter
- Securitisation (5) Apply Securitisation filter
- Supervisory convergence (5) Apply Supervisory convergence filter
- Brexit (4) Apply Brexit filter
- Corporate Finance (4) Apply Corporate Finance filter
- Benchmarks (3) Apply Benchmarks filter
- Sustainable finance (3) Apply Sustainable finance filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Risk Analysis & Economics - Markets Infrastructure Investors (2) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Securities Financing Transactions (2) Apply Securities Financing Transactions filter
- Board of Supervisors (1) Apply Board of Supervisors filter
- CCP Directorate (1) Apply CCP Directorate filter
- Corporate Governance (1) Apply Corporate Governance filter
- International cooperation (1) Apply International cooperation filter
- Management Board (1) Apply Management Board filter
- Warnings and publications for investors (1) Apply Warnings and publications for investors filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Opinion filter Opinion
- (-) Remove CESR Document filter CESR Document
- (-) Remove Technical Standards filter Technical Standards
- Final Report (16) Apply Final Report filter
- Reference (16) Apply Reference filter
- Consultation Paper (11) Apply Consultation Paper filter
- Press Release (9) Apply Press Release filter
- Report (6) Apply Report filter
- Guidelines & Recommendations (5) Apply Guidelines & Recommendations filter
- Compliance table (3) Apply Compliance table filter
- Q&A (2) Apply Q&A filter
- Statement (2) Apply Statement filter
- Annual Report (1) Apply Annual Report filter
- Speech (1) Apply Speech filter
- Technical Advice (1) Apply Technical Advice filter
Your filters Reset all filters
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 31/01/2020 | ESMA70-155-7850 | Opinion- Relating to the intended Accepted Market Practice on liquidity contracts notified by the Commissione Nazionale per le Società e la Borsa (Consob) | Market Abuse | Opinion | PDF 407.58 KB |
||||
| 19/09/2019 | ESMA70-155-8524 | ESMA Opinion CNMV revised Accepted Market Practice | Market Abuse, Market Integrity | Opinion | PDF 520.92 KB |
||||
| 27/05/2019 | ESMA32-62-126 | letter to IAASB- proposed strategy for 2020-2023 and work plan for 2020-2021 | Audit | Letter | PDF 178.15 KB |
||||
| 14/05/2019 | FISMA.C.3/IK/TL/Ares(2019)2120576 | EC Art 38 MAR mandate | Market Abuse, Market Integrity | Letter | PDF 187.62 KB |
||||
| 13/04/2018 | ESMA70-145-442 | ESMA Opinion on AMF Accepted Market Practice on liquidity contracts | Market Abuse, Market Integrity | Opinion | PDF 542.91 KB |
||||
| 26/07/2017 | ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Corporate Disclosure | Letter | PDF 361.8 KB |
||||
| 30/05/2017 | ESMA70-145-103 | Communication on launch of reference data submission under MAR | Market Abuse, Market Integrity | Opinion | PDF 132.12 KB |
||||
| 25/04/2017 | ESMA70-145-76 | Points for convergence in relation to MAR accepted market practices on liquidity contracts | Market Abuse, Market Integrity | Opinion | PDF 166.37 KB |
||||
| 12/10/2016 | 2016/1465 | Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 288.41 KB |
||||
| 12/10/2016 | 2016/1466 | Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 287.78 KB |
||||
| 26/07/2016 | 2016/1164 | Letter to the Commissioner Dombrovskis on MAR ITS | Market Abuse, Market Integrity | Letter | PDF 205.33 KB |
||||
| 17/06/2016 | 2016/982 | Opinion on inside information disclosure under the Market Abuse Regulation | Market Abuse | Opinion | PDF 278.89 KB |
||||
| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
||||
| 28/09/2015 | 2015-ESMA-1455 | Final Report MAR TS | Market Abuse | Technical Standards | PDF 1.77 MB |
||||
| 07/04/2014 | 2014/363 | Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 | Audit | Letter | PDF 207.37 KB |
The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports. |
|||
| 04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
||||
| 20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
||||
| 25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
||||
| 04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
| 04/01/2011 | 10-1541 Annex 1 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex | Joint Committee, Audit | Letter | PDF 159.33 KB |