ESMA LIBRARY
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Guidelines and Technical standards X Board of Supervisors X European Single Electronic Format X MiFID II: Transparency Calculations and DVC X IFRS Supervisory Convergence X Securities Financing Transactions X Annual Report X Final Report X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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| 16/08/2012 | 2012/525 | Summary of responses on considerations of materiality in financial reporting | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 383.4 KB |
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| 16/06/2014 | 2014/643 | Review on the application of accounting requirements for business combinations in IFRS financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 751.04 KB |
This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS). |
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| 26/07/2012 | 2012/482 | Review of Greek Government Bonds accounting practices | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 583.61 KB |
This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011. |
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| 21/10/2011 | 2011/355 | Report- Activity Report on IFRS Enforcement in 2010 | IFRS Supervisory Convergence | Final Report | PDF 128.34 KB |
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| 23/05/2014 | 2014/551 | IFRS Enforcement in Europe in 2013 | Corporate Disclosure, IFRS Supervisory Convergence | Final Report | PDF 694.9 KB |
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| 22/07/2013 | 2013/1022 | IFRS Enforcement in Europe in 2012 | IFRS Supervisory Convergence | Final Report | PDF 195.1 KB |
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| 24/08/2017 | ESMA70-151-552 | Guidelines on transfer of data between Trade Repositories | Guidelines and Technical standards, Post Trading | Final Report | PDF 969.54 KB |
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| 28/09/2017 | ESMA70-154-266 | Guidelines on the management body of market operators and data reporting service providers | Guidelines and Technical standards, MiFID - Secondary Markets | Final Report | PDF 546.29 KB |
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| 29/03/2021 | ESMA70-151-2838 | Guidelines on Reporting Under SFTR | Securities Financing Transactions | Final Report | PDF 3.21 MB |
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| 17/12/2020 | ESMA74-362-824 | Final Report_on_the_ts_on_reporting_data_quality_data_access_and_registration_of_trs_under_emir_refit | Board of Supervisors, Post Trading | Final Report | PDF 3.07 MB |
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| 10/11/2011 | 2011/372 | Final report- Review of European enforcers on the implementation of IFRS 8 | IFRS Supervisory Convergence | Final Report | PDF 584.18 KB |
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| 25/03/2022 | ESMA74-362-2351 | Final report- Guidelines on transfer of data between Trade Repositories under EMIR and SFTR | Market data, Securities Financing Transactions, Trade Repositories | Final Report | PDF 714.09 KB |
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| 10/10/2016 | 2016/1451 | Final Report- Guidelines on transaction reporting, order record keeping and clock synchronisation under MiFID II | Guidelines and Technical standards, MiFID - Secondary Markets | Final Report | PDF 388.3 KB |
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| 14/02/2022 | ESMA50-1664-5224 | Final report- Guidelines on stress test scenarios under the MMF Regulation 2021 | Fund Management, Guidelines and Technical standards | Final Report | PDF 637.33 KB |
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| 06/01/2020 | ESMA70-151-2703 | Final Report- Guidelines on Reporting Under SFTR | Securities Financing Transactions | Final Report | PDF 1.38 MB |
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| 03/04/2020 | ESMA34-39-968 | Final report- Guidelines on performance fees in UCITS and certain types of AIFs | Fund Management, Guidelines and Technical standards | Final Report | PDF 483.83 KB |
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| 03/01/2022 | ESMA35-43-2938 | Final report- Guidelines on certain aspects of the MiFID II appropriateness and execution-only requirements | Guidelines and Technical standards, MiFID - Investor Protection | Final Report | PDF 537.74 KB |
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| 12/07/2021 | ESMA74-362-1978 | Final report Technical Advice to EC on simplification and harmonisation of fees to TRs under EMIR and SFTR | Market data, Post Trading, Securities Financing Transactions, Trade Repositories | Final Report | PDF 278.42 KB |
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| 18/12/2017 | ESMA32-60-204 | Final report on the RTS on the European Single Electronic Format | European Single Electronic Format | Final Report | PDF 6.37 MB |
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| 15/07/2022 | ESMA80-196-6345 | Final Report on the Revision to Guidelines and Recommendations on the Scope of the CRA Regulation | Credit Rating Agencies, Guidelines and Technical standards | Final Report | PDF 411.44 KB |