ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
30
REFINE YOUR SEARCH
Sections
- (-) Remove IFRS Supervisory Convergence filter IFRS Supervisory Convergence
- (-) Remove Benchmarks filter Benchmarks
- (-) Remove Trade Repositories filter Trade Repositories
- Corporate Disclosure (171) Apply Corporate Disclosure filter
- Speeches (140) Apply Speeches filter
- CESR Archive (129) Apply CESR Archive filter
- Corporate Information (94) Apply Corporate Information filter
- Board of Supervisors (74) Apply Board of Supervisors filter
- IAS Regulation (71) Apply IAS Regulation filter
- Post Trading (65) Apply Post Trading filter
- Fund Management (49) Apply Fund Management filter
- Securities and Markets Stakeholder Group (45) Apply Securities and Markets Stakeholder Group filter
- MiFID - Secondary Markets (44) Apply MiFID - Secondary Markets filter
- Management Board (39) Apply Management Board filter
- MiFID - Investor Protection (32) Apply MiFID - Investor Protection filter
- Guidelines and Technical standards (30) Apply Guidelines and Technical standards filter
- Joint Committee (22) Apply Joint Committee filter
- Credit Rating Agencies (20) Apply Credit Rating Agencies filter
- Innovation and Products (19) Apply Innovation and Products filter
- Audit (15) Apply Audit filter
- Market Integrity (9) Apply Market Integrity filter
- Market Abuse (8) Apply Market Abuse filter
- Prospectus (8) Apply Prospectus filter
- Risk Analysis & Economics - Markets Infrastructure Investors (8) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- Supervisory convergence (8) Apply Supervisory convergence filter
- Planning reporting budget (7) Apply Planning reporting budget filter
- Securitisation (7) Apply Securitisation filter
- Transparency (6) Apply Transparency filter
- Brexit (5) Apply Brexit filter
- Corporate Finance (5) Apply Corporate Finance filter
- COVID-19 (5) Apply COVID-19 filter
- Short Selling (5) Apply Short Selling filter
- Sustainable finance (5) Apply Sustainable finance filter
- Securities Financing Transactions (4) Apply Securities Financing Transactions filter
- European Single Electronic Format (3) Apply European Single Electronic Format filter
- International cooperation (3) Apply International cooperation filter
- Vacancies (2) Apply Vacancies filter
- CCP Directorate (1) Apply CCP Directorate filter
- Corporate Governance (1) Apply Corporate Governance filter
- MiFID II: Transparency Calculations and DVC (1) Apply MiFID II: Transparency Calculations and DVC filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Speech filter Speech
- (-) Remove Compliance table filter Compliance table
- (-) Remove Annual Report filter Annual Report
- Press Release (43) Apply Press Release filter
- Reference (30) Apply Reference filter
- Report (26) Apply Report filter
- Statement (25) Apply Statement filter
- Final Report (18) Apply Final Report filter
- Consultation Paper (13) Apply Consultation Paper filter
- Opinion (3) Apply Opinion filter
- Guidelines & Recommendations (2) Apply Guidelines & Recommendations filter
- Q&A (2) Apply Q&A filter
- Decision (1) Apply Decision filter
Your filters
Vacancy X Summary of Conclusions X Speech X Annual Report X Technical Advice X Compliance table X Letter X IFRS Supervisory Convergence X Benchmarks X Trade Repositories X
Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
||||
| 23/08/2012 | 2012/464 | ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 | IFRS Supervisory Convergence | Letter | PDF 203.41 KB |
||||
| 11/11/2013 | 2013/1637 | Keynote Speech at Financial Reporting Outlook (Ernst & Young) Conference, London | IFRS Supervisory Convergence, Speeches | Speech | PDF 167.91 KB |
Steven Maijoor, Chair of the European Securities and Markets Authority (ESMA), delivered the keynote speech at the Ernst & Young Financial Reporting Outlook Conference in London. |
|||
| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
||||
| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 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 |
||||
| 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 |
||||
| 05/03/2013 | 2013/SMSG/03 | SMSG Advice on Benchmarks/Indices | Securities and Markets Stakeholder Group, Benchmarks | Letter | PDF 253.23 KB |
||||
| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |
||||
| 23/02/2015 | 2015/419 | IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test | IFRS Supervisory Convergence | Letter | PDF 27.23 KB |
||||
| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
||||
| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
||||
| 20/12/2016 | 2016/1660 | 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 | IFRS Supervisory Convergence | Letter | PDF 92.19 KB |
||||
| 20/12/2017 | ESMA32-63-413 | Letter to IFRS IC on voluntary tax payments | IFRS Supervisory Convergence | Letter | PDF 139.2 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 |
||||
| 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 |
||||
| 01/12/2020 | ESMA32-67-142 | Compliance table on ESMA Guidelines on the enforcement of financial information | Corporate Disclosure, IFRS Supervisory Convergence | Compliance table | PDF 159.14 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 |