ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
41
REFINE YOUR SEARCH
Sections
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Benchmarks filter Benchmarks
- (-) Remove Brexit filter Brexit
- (-) Remove Press Releases filter Press Releases
- Corporate Disclosure (178) Apply Corporate Disclosure filter
- CESR Archive (92) Apply CESR Archive filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (43) Apply Post Trading filter
- Joint Committee (34) Apply Joint Committee filter
- MiFID - Secondary Markets (28) Apply MiFID - Secondary Markets filter
- Credit Rating Agencies (27) Apply Credit Rating Agencies filter
- Fund Management (26) Apply Fund Management filter
- Board of Appeal (18) Apply Board of Appeal filter
- Board of Supervisors (18) Apply Board of Supervisors filter
- MiFID - Investor Protection (18) Apply MiFID - Investor Protection filter
- Corporate Information (16) Apply Corporate Information filter
- Audit (15) Apply Audit filter
- Securities and Markets Stakeholder Group (14) Apply Securities and Markets Stakeholder Group filter
- Sustainable finance (14) Apply Sustainable finance filter
- Management Board (13) Apply Management Board filter
- Supervisory convergence (11) Apply Supervisory convergence filter
- Market Integrity (9) Apply Market Integrity filter
- Prospectus (9) Apply Prospectus filter
- Short Selling (9) Apply Short Selling filter
- Transparency (8) Apply Transparency filter
- Corporate Finance (7) Apply Corporate Finance filter
- COVID-19 (7) Apply COVID-19 filter
- Trade Repositories (6) Apply Trade Repositories filter
- Innovation and Products (5) Apply Innovation and Products filter
- Market Abuse (5) Apply Market Abuse filter
- Securitisation (5) Apply Securitisation filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Careers (2) Apply Careers filter
- CCP Directorate (2) Apply CCP Directorate filter
- Corporate Governance (2) Apply Corporate Governance filter
- European Single Electronic Format (2) Apply European Single Electronic Format filter
- Guidelines and Technical standards (2) Apply Guidelines and Technical standards filter
- Risk Analysis & Economics - Markets Infrastructure Investors (2) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Crowdfunding (1) Apply Crowdfunding filter
- International cooperation (1) Apply International cooperation filter
- Procurement (1) Apply Procurement filter
- Trading (1) Apply Trading filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Q&A filter Q&A
- (-) Remove Decision filter Decision
- Press Release (336) Apply Press Release filter
- Reference (91) Apply Reference filter
- Statement (71) Apply Statement filter
- Report (38) Apply Report filter
- Final Report (23) Apply Final Report filter
- Speech (16) Apply Speech filter
- Consultation Paper (12) Apply Consultation Paper filter
- Annual Report (10) Apply Annual Report filter
- Opinion (7) Apply Opinion filter
- Compliance table (3) Apply Compliance table filter
- Guidelines & Recommendations (3) Apply Guidelines & Recommendations filter
Your filters
Benchmarks X Press Releases X Planning reporting budget X Brexit X IFRS Supervisory Convergence X Q&A X Decision X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 14/06/2012 | 2012/248 | Letter to the IFRS Interpretation Committee- Accouting exposure to Greek sovereign debt | IFRS Supervisory Convergence | Letter | PDF 361.61 KB |
||||
| 23/08/2012 | 2012/464 | ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 | IFRS Supervisory Convergence | Letter | PDF 203.41 KB |
||||
| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
||||
| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 KB |
||||
| 21/02/2013 | 2013/244 | Letter to the IFRS regarding discontinued operations- change in disposal method | IFRS Supervisory Convergence | Letter | PDF 190.81 KB |
||||
| 15/01/2013 | 2013/9 | Letter to IFRS IC- Elimination of intercompany profits between an issuer and its joint venture | IFRS Supervisory Convergence | Letter | PDF 228.54 KB |
||||
| 05/03/2013 | 2013/SMSG/03 | SMSG Advice on Benchmarks/Indices | Securities and Markets Stakeholder Group, Benchmarks | Letter | PDF 253.23 KB |
||||
| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |
||||
| 23/02/2015 | 2015/419 | IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test | IFRS Supervisory Convergence | Letter | PDF 27.23 KB |
||||
| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
||||
| 21/07/2016 | 2016/1131 | BoS Decision on Fitch Ratings Limited 21 July 2016 | Credit Rating Agencies, Press Releases | Decision | PDF 108.21 KB |
||||
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
||||
| 20/12/2016 | 2016/1660 | 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 | IFRS Supervisory Convergence | Letter | PDF 92.19 KB |
||||
| 11/04/2019 | ESMA31-62-780 | Q&A on Prospectus Related Topics | Brexit, Corporate Disclosure, Corporate Finance, Corporate Governance, Corporate Information, Prospectus, Supervisory convergence | Q&A | PDF 957.9 KB |
||||
| 09/11/2020 | ESMA31-67-127 | Question and answers on Transparency Directive (TD) | Brexit, Corporate Disclosure, Corporate Finance, Supervisory convergence, Transparency | Q&A | PDF 352.79 KB |
||||
| 22/07/2021 | ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | IFRS Supervisory Convergence | Letter | PDF 186.34 KB |
||||
| 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 |
||||
| 23/05/2022 | ESMA32-51-907 | Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) | Corporate Disclosure, IFRS Supervisory Convergence | Letter | PDF 110.67 KB |
||||
| 22/07/2021 | ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | IFRS Supervisory Convergence | Letter | PDF 271.29 KB |
||||
| 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 |