ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
99
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Q&A X SMSG Advice X Letter X Opinion X Final Report X European Single Electronic Format X Corporate Information X Board of Supervisors X IAS Regulation X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
27/10/2021 ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) , , , Letter PDF
223.92 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG , , Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB , , Letter PDF
355.57 KB
23/07/2021 ESMA32-334-419 Response to IFRS Foundation- Changes to the Constitution for a future ISSB , Letter PDF
159.18 KB
31/05/2021 ESMA32-60-727 Final Report draft RTS amending RTS on ESEF 2021 , Final Report PDF
9.47 MB
27/05/2021 ESMA22-105-1363 ESMA OPINION ON 2019 DISCHARGE REPORT OF EP , Opinion PDF
87.37 KB
26/05/2021 ESMA22-328-603 ESMA response to the targeted consultation on the functioning of the ESAs Letter PDF
255.74 KB
30/03/2021 ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 , , Letter PDF
137.16 KB
18/12/2020 ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment , Letter PDF
227.89 KB
18/12/2020 ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment , Letter PDF
226.02 KB
17/12/2020 ESMA74-362-824 Final Report_on_the_ts_on_reporting_data_quality_data_access_and_registration_of_trs_under_emir_refit , Final Report PDF
3.07 MB
12/10/2020 ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32- Warrant Letter PDF
167.15 KB
12/10/2020 ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2- Costs to sell inventory Letter PDF
133.28 KB
12/10/2020 ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 , Letter PDF
160.79 KB
06/10/2020 ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS , Letter PDF
240.01 KB
06/10/2020 ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS , Letter PDF
233.89 KB
05/10/2020 ESMA22-106-2819 SMSG advice on 2021 Annual Work Programme , SMSG Advice PDF
117.42 KB
28/07/2020 ESMA22-105-1208 ESMA Opinion on 2018 Discharge Report of EP Opinion PDF
92.69 KB
18/06/2020 ESMA32-60-607 Final report on draft RTS including 2020 update RTS on ESEF Final Report PDF
6.21 MB
17/04/2020 ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures , Q&A PDF
329.01 KB

Pages