ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
115
REFINE YOUR SEARCH
Sections
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Securities Financing Transactions filter Securities Financing Transactions
- CESR Archive (275) Apply CESR Archive filter
- Corporate Disclosure (195) Apply Corporate Disclosure filter
- Post Trading (106) Apply Post Trading filter
- Fund Management (79) Apply Fund Management filter
- MiFID - Secondary Markets (63) Apply MiFID - Secondary Markets filter
- MiFID - Investor Protection (57) Apply MiFID - Investor Protection filter
- Joint Committee (55) Apply Joint Committee filter
- Guidelines and Technical standards (49) Apply Guidelines and Technical standards filter
- Credit Rating Agencies (33) Apply Credit Rating Agencies filter
- CCP Directorate (24) Apply CCP Directorate filter
- Prospectus (23) Apply Prospectus filter
- Market Abuse (21) Apply Market Abuse filter
- Sustainable finance (20) Apply Sustainable finance filter
- Benchmarks (17) Apply Benchmarks filter
- Supervisory convergence (17) Apply Supervisory convergence filter
- Audit (15) Apply Audit filter
- Market Integrity (14) Apply Market Integrity filter
- Securitisation (13) Apply Securitisation filter
- Transparency (13) Apply Transparency filter
- Corporate Information (11) Apply Corporate Information filter
- Innovation and Products (11) Apply Innovation and Products filter
- Securities and Markets Stakeholder Group (11) Apply Securities and Markets Stakeholder Group filter
- Trading (10) Apply Trading filter
- Corporate Finance (9) Apply Corporate Finance filter
- Short Selling (9) Apply Short Selling filter
- Trade Repositories (7) Apply Trade Repositories filter
- Corporate Governance (5) Apply Corporate Governance filter
- Market data (4) Apply Market data filter
- Risk Analysis & Economics - Markets Infrastructure Investors (4) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- COVID-19 (3) Apply COVID-19 filter
- European Single Electronic Format (3) Apply European Single Electronic Format filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- Brexit (2) Apply Brexit filter
- Crowdfunding (2) Apply Crowdfunding filter
- International cooperation (1) Apply International cooperation filter
- Management Board (1) Apply Management Board filter
- MiFID II: Transparency Calculations and DVC (1) Apply MiFID II: Transparency Calculations and DVC filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Consultation Paper filter Consultation Paper
- (-) Remove Compliance table filter Compliance table
- (-) Remove Q&A filter Q&A
- Press Release (28) Apply Press Release filter
- Statement (25) Apply Statement filter
- Report (24) Apply Report filter
- Reference (22) Apply Reference filter
- Final Report (21) Apply Final Report filter
- Speech (3) Apply Speech filter
- Guidelines & Recommendations (2) Apply Guidelines & Recommendations filter
- Annual Report (1) Apply Annual Report filter
- Opinion (1) Apply Opinion filter
Your filters
Compliance table X Consultation Paper X Q&A X Letter X IFRS Supervisory Convergence X Securities Financing Transactions X IAS Regulation X
Reset all filtersDate | 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 |
||||
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 |
||||
19/07/2022 | ESMA74-362-893 | QAs on SFTR data reporting | Post Trading, Securities Financing Transactions, Trade Repositories | Q&A | PDF 405.28 KB |
||||
05/09/2018 | ESMA70-151-1719 | Letter to VP Dombrovskis on opinion on SFTR | Securities Financing Transactions | Letter | PDF 213.13 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 |
||||
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 |
||||
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 |
||||
30/03/2021 | ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 137.16 KB |
||||
13/09/2017 | ESMA32-67-423 | Letter to the IASB on post-implementation review- IFRS 13 fair value measurement | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Letter | PDF 91.23 KB |
||||
07/02/2018 | ESMA32-67-453 | Letter to Monitoring Group on Governance and Oversight of IAASB | IFRS Supervisory Convergence | Letter | PDF 189.21 KB |
||||
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 |
||||
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 |
||||
01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |
||||
17/04/2019 | ESMA32-63-699 | Letter to IFRS IC- Application of hyperinflationary accounting | IFRS Supervisory Convergence | Letter | PDF 337.94 KB |
||||
20/12/2017 | ESMA32-63-413 | Letter to IFRS IC on voluntary tax payments | IFRS Supervisory Convergence | Letter | PDF 139.2 KB |
||||
20/10/2017 | ESMA32-61-193 | Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 | IAS Regulation | Letter | PDF 86.77 KB |
||||
22/07/2021 | ESMA32-67-790 | Letter to IFRS IC on rent concessions | IFRS Supervisory Convergence | Letter | PDF 238.98 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 |
||||
22/11/2018 | ESMA32-63-566 | Letter to IFRS IC on IAS 19 | Corporate Disclosure, IAS Regulation | Letter | PDF 130.07 KB |