ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
189
REFINE YOUR SEARCH
Sections
- (-) Remove Corporate Disclosure filter Corporate Disclosure
- (-) Remove Audit filter Audit
- (-) Remove European Single Electronic Format filter European Single Electronic Format
- CESR Archive (103) Apply CESR Archive filter
- Corporate Information (85) Apply Corporate Information filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (53) Apply Post Trading filter
- IFRS Supervisory Convergence (32) Apply IFRS Supervisory Convergence filter
- Fund Management (26) Apply Fund Management filter
- Joint Committee (26) Apply Joint Committee filter
- MiFID - Secondary Markets (25) Apply MiFID - Secondary Markets filter
- Credit Rating Agencies (19) Apply Credit Rating Agencies filter
- MiFID - Investor Protection (17) Apply MiFID - Investor Protection filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Prospectus (10) Apply Prospectus filter
- Sustainable finance (9) Apply Sustainable finance filter
- Planning reporting budget (8) Apply Planning reporting budget filter
- Board of Supervisors (7) Apply Board of Supervisors filter
- Transparency (7) Apply Transparency filter
- Corporate Finance (6) Apply Corporate Finance filter
- Innovation and Products (6) Apply Innovation and Products filter
- Market Abuse (6) Apply Market Abuse filter
- Benchmarks (5) Apply Benchmarks filter
- Securitisation (5) Apply Securitisation filter
- Management Board (4) Apply Management Board filter
- Market Integrity (4) Apply Market Integrity filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Securities Financing Transactions (3) Apply Securities Financing Transactions filter
- Supervisory convergence (3) Apply Supervisory convergence filter
- CCP Directorate (2) Apply CCP Directorate filter
- COVID-19 (2) Apply COVID-19 filter
- Short Selling (2) Apply Short Selling filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- International cooperation (1) Apply International cooperation filter
- Trade Repositories (1) Apply Trade Repositories filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Technical Advice filter Technical Advice
- Reference (62) Apply Reference filter
- Statement (31) Apply Statement filter
- Press Release (30) Apply Press Release filter
- Final Report (26) Apply Final Report filter
- Consultation Paper (15) Apply Consultation Paper filter
- Report (15) Apply Report filter
- Speech (5) Apply Speech filter
- Guidelines & Recommendations (4) Apply Guidelines & Recommendations filter
- Opinion (4) Apply Opinion filter
- Q&A (4) Apply Q&A filter
- CESR Document (3) Apply CESR Document filter
- Technical Standards (3) Apply Technical Standards filter
- Compliance table (2) Apply Compliance table filter
- Vacancy (2) Apply Vacancy filter
- SMSG Advice (1) Apply SMSG Advice filter
Your filters
European Single Electronic Format X Vacancies X Corporate Disclosure X Audit X Annual Report X Technical Advice X Letter X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
||||
| 23/09/2021 | ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 355.42 KB |
||||
| 11/09/2013 | 2013/949 | The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) | Corporate Disclosure | Letter | PDF 209.89 KB |
||||
| 11/09/2013 | 2013/948 | The IASB’s Exposure Draft Regulatory Deferral Accounts | Corporate Disclosure | Letter | PDF 209.92 KB |
||||
| 23/07/2021 | ESMA32-334-419 | Response to IFRS Foundation- Changes to the Constitution for a future ISSB | Corporate Disclosure, IAS Regulation | Letter | PDF 159.18 KB |
||||
| 05/02/2014 | 2014/134 | Lletter to IFRS IC on a definition of investment related services | Corporate Disclosure | Letter | PDF 115.8 KB |
||||
| 26/07/2011 | 2011/212 | Letter to the IFRS- Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade | Corporate Disclosure | Letter | PDF 590.11 KB |
||||
| 23/05/2017 | ESMA32-61-166 | Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities | Corporate Disclosure, IAS Regulation | Letter | PDF 100.98 KB |
||||
| 23/04/2014 | 2014/430 | Letter to the IFRS interpretations committee- IFRS 11 | Corporate Disclosure | Letter | PDF 48.13 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements. | |||
| 05/06/2014 | 2014/603 | Letter to the IFRS Interpretations Committee- IAS 34 | Corporate Disclosure | Letter | PDF 117.54 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows. | |||
| 23/04/2014 | 2014/429 | Letter to the IFRS interpretations committee- IAS 32 | Corporate Disclosure | Letter | PDF 43.77 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor. | |||
| 23/04/2014 | 2014/428 | Letter to the IFRS interpretations committee- IAS 19 | Corporate Disclosure | Letter | PDF 40.88 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions. | |||
| 23/04/2014 | 2014/427 | Letter to the IFRS interpretations committee- IAS 12 | Corporate Disclosure | Letter | PDF 49.41 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. | |||
| 05/06/2014 | 2014/602 | Letter to the IFRS Interpretations Committee- IAS 12 | Corporate Disclosure | Letter | PDF 114.07 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper. | |||
| 23/04/2014 | 2014/426 | Letter to the IFRS interpretations committee- IAS 1 | Corporate Disclosure | Letter | PDF 49.77 KB |
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 1 - Presentation of financial statements. | |||
| 29/08/2011 | 2011/272 | Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 | Corporate Disclosure | Letter | PDF 110.2 KB |
||||
| 16/01/2015 | 2015/60 | Letter to the IFRS IC tentative agenda decision related to IFRS 11 Joint Arrangements | Corporate Disclosure | Letter | PDF 43.36 KB |
||||
| 24/11/2014 | 2014/1395 | Letter to the IFRS IC TAD on levies | Corporate Disclosure | Letter | PDF 37.81 KB |
||||
| 24/11/2014 | 2014/1396 | Letter to the IFRS IC TAD on IFRS 12 | Corporate Disclosure | Letter | PDF 36.36 KB |
||||
| 30/01/2013 | 2013/103 | Letter to the IFRS Foundation- Proposal to Establish an Accounting Standards Advisory Forum | Corporate Disclosure | Letter | PDF 188.25 KB |