ESMA LIBRARY
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Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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16/07/2019 | ESMA 32-63-365 | List of decisions published from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Reference | PDF 361.28 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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15/07/2019 | ESMA32-63-743 | Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses | IFRS Supervisory Convergence | Statement | PDF 169.19 KB |
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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 |
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27/05/2019 | ESMA70-151-1019 | Consolidated SFTR_Validation_Rules | Securities Financing Transactions | Reference | XLSX 120.19 KB |
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27/05/2019 | ESMA70-151-2371 | Response form to consultation on Guidelines for reporting under Articles 4 and 12 SFTR | Securities Financing Transactions | Reference | DOCX 757.3 KB |
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27/05/2019 | ESMA70-151-1985 | Consultation paper on Guidelines for reporting under Articles 4 and 12 SFTR | Securities Financing Transactions | Consultation Paper | PDF 1.32 MB |
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03/05/2019 | ESMA35-43-1737 | Final report on integrating sustainability risks and factors in the MIFID II | Audit, MiFID - Investor Protection, Sustainable finance | Final Report | PDF 371.73 KB |
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17/04/2019 | ESMA32-63-711 | Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry | IFRS Supervisory Convergence | Letter | PDF 312.75 KB |
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17/04/2019 | ESMA32-63-699 | Letter to IFRS IC- Application of hyperinflationary accounting | IFRS Supervisory Convergence | Letter | PDF 337.94 KB |
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01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |
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27/03/2019 | ESMA71-99-1128 | EU enforcers focus on new IFRS standards and non-financial information | Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 137.55 KB |
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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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22/03/2019 | ESMA 32-67-142 | Compliance table on ESMA Guidelines on the enforcement of financial information | Corporate Disclosure, IFRS Supervisory Convergence | Compliance table | PDF 204.73 KB |
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26/10/2018 | ESMA71-99-1052 | European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports | Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 264.23 KB |
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26/10/2018 | ESMA32-63-503 | European common enforcement priorities for 2018 annual financial reports | Corporate Disclosure, IFRS Supervisory Convergence | Statement | PDF 489.61 KB |
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05/09/2018 | ESMA70-151-1719 | Letter to VP Dombrovskis on opinion on SFTR | Securities Financing Transactions | Letter | PDF 213.13 KB |
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05/09/2018 | ESMA70-151-1651 Annex 1 | Letter from European Commission on SFTR draft RTS | Securities Financing Transactions | Letter | PDF 159.5 KB |
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19/04/2018 | ESMA 32-63-427 | 22nd Extract from the EECS’s Database of Enforcement | IFRS Supervisory Convergence | Reference | PDF 616 KB |
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03/04/2018 | ESMA71-99-958 | ESMA continues to focus on convergence in enforcement of IFRS across the EU | Corporate Disclosure, IFRS Supervisory Convergence, Press Releases | Press Release | PDF 154.53 KB |