ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
11/09/2019 ESMA32-60-494 ESEF Video Tutorial 3_Script Reference PDF
112.13 KB
16/07/2019 ESMA 32-63-365 List of decisions published from the EECS’s Database of Enforcement Reference PDF
361.28 KB
16/07/2019 ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Report PDF
441.84 KB
15/07/2019 ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Statement PDF
169.19 KB
12/07/2019 ESMA32-60-254 ESEF Reporting Manual Reference PDF
679.1 KB
19/06/2019 ESMA74-362-27 Keynote by ESMA Chair at Eurofiling – European Central Bank conference Speech PDF
250.93 KB
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 , Final Report PDF
6.5 MB
17/04/2019 ESMA32-63-711 Letter to IFRS IC- Presentation of lump-sum compensation payments in the airline industry Letter PDF
312.75 KB
17/04/2019 ESMA32-63-699 Letter to IFRS IC- Application of hyperinflationary accounting Letter PDF
337.94 KB
01/04/2019 ESMA32-63-697 Letter to IFRS IC- Determination of the lease term Letter PDF
190.47 KB
27/03/2019 ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information , , Press Release PDF
137.55 KB
27/03/2019 ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 , Report PDF
1.29 MB
22/03/2019 ESMA 32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information , Compliance table PDF
204.73 KB
21/03/2019 ESMA32-60-440 ESMA ESEF Taxonomy 2017 Reference ZIP
10.62 MB

ESEF Taxonomy 2017- entry points

21/03/2019 ESMA32-60-417 ESEF XBRL Taxonomy Documentation Reference PDF
295.92 KB
21/03/2019 ESMA32-60-44 ESEF Validation rules Reference XLSX
179.34 KB
21/03/2019 ESMA32-60-439 ESEF Taxonomy architecture Reference PDF
180.54 KB
19/11/2018 ESMA32-60-403 Video Tutorial on the European Single Electronic Format- Script Reference PDF
166.3 KB
26/10/2018 ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports , , Press Release PDF
264.23 KB
26/10/2018 ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports , Statement PDF
489.61 KB

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