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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17/05/2022 | ESMA32-63-1224 | 26th Extract of EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 569.85 KB |
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15/12/2021 | ESMA32-339-169 | Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 3.69 MB |
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15/07/2021 | ESMA32-63-1192 | 25th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 641.78 KB |
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31/05/2021 | ESMA32-60-727 | Final Report draft RTS amending RTS on ESEF 2021 | Corporate Disclosure, European Single Electronic Format | Final Report | PDF 9.47 MB |
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30/03/2021 | ESMA32-67-716 | Report on IFRS 10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Report | PDF 480.12 KB |
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18/06/2020 | ESMA32-60-607 | Final report on draft RTS including 2020 update RTS on ESEF | European Single Electronic Format | Final Report | PDF 6.21 MB |
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02/04/2020 | ESMA32-63-845 | 24th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 321.89 KB |
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16/07/2019 | ESMA32-63-717 | 23rd Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 441.84 KB |
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07/06/2019 | ESMA32-60-474 | Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF | Corporate Disclosure, European Single Electronic Format | Final Report | PDF 6.5 MB |
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27/03/2019 | ESMA32-63-672 | Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 1.29 MB |
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15/10/2018 | ESMA31-62-1114 | 2017 Report on EEA prospectus activity | Corporate Finance | Final Report | PDF 385.45 KB |
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17/07/2018 | ESMA32-51-522 | ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies | Corporate Disclosure, IAS Regulation | Report | PDF 625.18 KB |
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03/04/2018 | ESMA32-63-424 | Enforcement and Regulatory Activities of Accounting Enforcers in 2017 | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 955.19 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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31/10/2017 | ESMA32-63-334 | Report 21st Extract from the EECS's Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 522.76 KB |
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18/07/2017 | ESMA42-111-4138 | Peer Review on Guidelines on Enforcement of Financial Information | IFRS Supervisory Convergence, Supervisory convergence | Report | PDF 1.86 MB |
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12/07/2017 | ESMA32-67-284 | Review of Fair Value Measurement in the IFRS financial statements | Corporate Disclosure, IFRS Supervisory Convergence | Report | PDF 1.58 MB |
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03/07/2017 | ESMA31-62-746 | EEA prospectus activity in 2016 | Corporate Finance, Prospectus | Report | PDF 475.66 KB |
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05/04/2017 | ESMA31-54-435 | Report on shareholder identification and communication systems | Corporate Finance, Corporate Governance | Report | PDF 1.09 MB |
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05/01/2017 | ESMA32-63-200 | 20th Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Report | PDF 498.99 KB |