ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
56
REFINE YOUR SEARCH
Sections
- (-) Remove Joint Committee filter Joint Committee
- (-) Remove Audit filter Audit
- (-) Remove Corporate Finance filter Corporate Finance
- (-) Remove Innovation and Products filter Innovation and Products
- (-) Remove Corporate Governance filter Corporate Governance
- (-) Remove European Single Electronic Format filter European Single Electronic Format
- CESR Archive (202) Apply CESR Archive filter
- Corporate Disclosure (184) Apply Corporate Disclosure filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (60) Apply Post Trading filter
- IFRS Supervisory Convergence (33) Apply IFRS Supervisory Convergence filter
- Fund Management (32) Apply Fund Management filter
- MiFID - Secondary Markets (28) Apply MiFID - Secondary Markets filter
- MiFID - Investor Protection (19) Apply MiFID - Investor Protection filter
- Sustainable finance (18) Apply Sustainable finance filter
- Credit Rating Agencies (14) Apply Credit Rating Agencies filter
- Prospectus (14) Apply Prospectus filter
- Corporate Information (11) Apply Corporate Information filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Supervisory convergence (11) Apply Supervisory convergence filter
- Transparency (10) Apply Transparency filter
- Market Abuse (8) Apply Market Abuse filter
- Securitisation (6) Apply Securitisation filter
- Benchmarks (5) Apply Benchmarks filter
- Market Integrity (5) Apply Market Integrity filter
- Short Selling (4) Apply Short Selling filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- Brexit (2) Apply Brexit filter
- CCP Directorate (2) Apply CCP Directorate filter
- COVID-19 (2) Apply COVID-19 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
- Trade Repositories (2) Apply Trade Repositories filter
- Crowdfunding (1) Apply Crowdfunding filter
- International cooperation (1) Apply International cooperation filter
- Management Board (1) Apply Management Board filter
- Trading (1) Apply Trading filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Q&A filter Q&A
- (-) Remove Technical Advice filter Technical Advice
- (-) Remove CESR Document filter CESR Document
- Reference (146) Apply Reference filter
- Guidelines & Recommendations (78) Apply Guidelines & Recommendations filter
- Press Release (44) Apply Press Release filter
- Final Report (43) Apply Final Report filter
- Consultation Paper (35) Apply Consultation Paper filter
- Report (30) Apply Report filter
- Statement (27) Apply Statement filter
- Speech (25) Apply Speech filter
- Summary of Conclusions (11) Apply Summary of Conclusions filter
- Decision (6) Apply Decision filter
- Opinion (6) Apply Opinion filter
- Annual Report (4) Apply Annual Report filter
- Compliance table (4) Apply Compliance table filter
- SMSG Advice (4) Apply SMSG Advice filter
- Investor Warning (2) Apply Investor Warning filter
- Technical Standards (2) Apply Technical Standards filter
Your filters
European Single Electronic Format X Innovation and Products X Joint Committee X Corporate Finance X Corporate Governance X Audit X CESR Document X Q&A X Technical Advice X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 26/10/2010 | 10-1158 | CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus | CESR Archive, Audit | Letter | PDF 156.61 KB |
||||
| 10/12/2010 | 10-1353 | CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and | CESR Archive, Audit | Letter | PDF 140.38 KB |
||||
| 04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
| 04/01/2011 | 10-1541 Annex 1 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CESR annex | Joint Committee, Audit | Letter | PDF 159.33 KB |
||||
| 04/01/2011 | 10-1541 Annex 2 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEBS annex | Joint Committee, Audit | Letter | PDF 120.57 KB |
||||
| 04/01/2011 | 10-1541 Annex 3 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis- CEIOPS annex | Joint Committee, Audit | Letter | PDF 87.69 KB |
||||
| 22/11/2011 | 2011/219 | ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework | Corporate Disclosure, Corporate Governance | Letter | PDF 496.17 KB |
||||
| 25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
||||
| 20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
||||
| 13/11/2013 | 2013/1561 | Review of the European System on Financial Supervision (ESFS) | Joint Committee | Letter | PDF 141.48 KB |
||||
| 04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
||||
| 06/11/2014 | 2014-41 | ESA’s budget 2015 – ensuring safe financial markets | Joint Committee | Letter | PDF 91.5 KB |
The European Supervisory Authorities - European Banking Authority (EBA), European Insurance and Occupational Pensions Authority (EIOPA), European Securities and Markets Authority (ESMA) - have written to the President of the Economic and Financial Affairs Council (ECOFIN) on their concerns regarding the budget negotiations for the 2015 EU budget and the budgetary constraints of the ESAs. | |||
| 07/04/2014 | 2014/363 | Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 | Audit | Letter | PDF 207.37 KB |
The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports. |
|||
| 01/07/2015 | 2015/1005 | Questions and Answers: Investment-based crowdfunding: money laundering/terrorist financing | Innovation and Products | Q&A | PDF 157.73 KB |
||||
| 12/10/2016 | 2016/1465 | Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 288.41 KB |
||||
| 12/10/2016 | 2016/1466 | Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ | Audit, IAS Regulation | Letter | PDF 287.78 KB |
||||
| 05/01/2017 | 2016/1621 | 2016-1621 ESMA letter to EC on postponement of ESEF RTS | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 87.44 KB |
||||
| 09/02/2016 | 2016/235 | Comment letter on Taxonomy due process | Corporate Disclosure, European Single Electronic Format, Transparency | Letter | PDF 84.24 KB |
||||
| 26/05/2016 | 2016/728 | Comment letter to IAASB on Audit Quality | Audit, Corporate Disclosure | Letter | PDF 537.7 KB |
||||
| 19/12/2016 | 2016/JCESA QA | Questions and Answers on Big Data | Joint Committee | Q&A | PDF 333.65 KB |