ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filtersDate | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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14/03/2022 | ESMA32-61-493 | IASB’s Exposure Draft Supplier Finance Arrangements | Corporate Disclosure | Letter | PDF 163.06 KB |
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14/03/2022 | ESMA32-61-492 | EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 264.2 KB |
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14/03/2022 | ESMA32-61-491 CL to IASB on ED | IASB’s Exposure Draft Non-current Liabilities with Covenants | Corporate Disclosure | Letter | PDF 263.26 KB |
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15/02/2022 | ESMA24-436-1152 | ESMA response to the Commission consultation on the Listings Act | Market Abuse, MiFID - Investor Protection, Prospectus | Letter | PDF 99.52 KB |
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25/01/2022 | ESMA80-416-220 | Letter to Co-Legislators on Regulation for European Green Bonds | Sustainable finance | Letter | PDF 83.3 KB |
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24/01/2022 | ESMA32-339-197 | Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 211.67 KB |
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04/01/2022 | ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 256.38 KB |
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04/01/2022 | ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 255.94 KB |
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30/11/2021 | EC letter Q&Ss correction | Letter from the EU Commission to ESA JC- Q&As correction | Joint Committee, Sustainable finance | Letter | PDF 92.43 KB |
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29/11/2021 | FISMA 25/11/2021 | Letter from the EU Commission to EP and Council- SFDR RTS | Joint Committee, Sustainable finance | Letter | PDF 197.19 KB |
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27/10/2021 | ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | IAS Regulation, IFRS Supervisory Convergence, MiFID - Investor Protection, Prospectus | Letter | PDF 223.92 KB |
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23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
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23/09/2021 | ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.57 KB |
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26/07/2021 | EC letter Q&Ss | Letter from the EU Commission to ESA JC- Q&As | Joint Committee, Sustainable finance | Letter | PDF 199.38 KB |
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23/07/2021 | FISMA 08/07/2021 | Letter from the EU Commission to EP and Council- SFDR | Joint Committee, Sustainable finance | Letter | PDF 288.48 KB |
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23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
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30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
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03/03/2021 | ESMA32-51-818 | Letter to the EC on next steps following Wirecard | Corporate Disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency | Letter | PDF 277.21 KB |
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29/01/2021 | ESMA30-379-423 | ESMA letter to EC on ESG ratings | Sustainable finance | Letter | PDF 82.4 KB |
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14/01/2021 | JC 2021 02 | Letter to EU Commission on priority issues relating to SFDR application | Joint Committee, Sustainable finance | Letter | PDF 210.03 KB |