ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Reset all filters| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 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 |
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| 08/12/2020 | ESMA32-67-765 | Speech Steven Maijoor- The three paradoxes of sustainability reporting and how to address them | IFRS Supervisory Convergence, Speeches, Sustainable finance, Transparency | Speech | PDF 123.06 KB |
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| 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 150.56 KB |
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| 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 |
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| 17/04/2019 | ESMA32-63-699 | Letter to IFRS IC- Application of hyperinflationary accounting | IFRS Supervisory Convergence | Letter | PDF 337.94 KB |
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| 01/04/2019 | ESMA32-63-697 | Letter to IFRS IC- Determination of the lease term | IFRS Supervisory Convergence | Letter | PDF 190.47 KB |
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| 07/02/2018 | ESMA32-67-453 | Letter to Monitoring Group on Governance and Oversight of IAASB | IFRS Supervisory Convergence | Letter | PDF 189.21 KB |
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| 20/12/2017 | ESMA32-63-413 | Letter to IFRS IC on voluntary tax payments | IFRS Supervisory Convergence | Letter | PDF 139.2 KB |
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| 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 |
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| 22/12/2016 | 2016/1617 | 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation | IFRS Supervisory Convergence | Letter | PDF 113.55 KB |
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| 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 |
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| 18/08/2015 | 2015/1258 | ESMA submission to IFRS IC on IAS 20 | IFRS Supervisory Convergence | Letter | PDF 79.26 KB |
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| 05/06/2015 | 2015/911 | ESMA Submission to IFRS IC on Application of IAS 12 | IFRS Supervisory Convergence | Letter | PDF 29.66 KB |
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| 21/05/2015 | 2015/857 | ESMA response to the European Commission consultation on the review of the Prospectus Directive | Prospectus, Corporate Disclosure | Letter | PDF 241.24 KB |
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| 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 |
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| 10/01/2014 | 2013/1932 | Deadlines for the submission of draft technical standards | Prospectus, Corporate Disclosure | Letter | PDF 51.91 KB |
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| 03/12/2013 | 2013/1774 | Agenda item request, Classification and measurement of core inventories | IFRS Supervisory Convergence | Letter | PDF 162.52 KB |
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| 03/12/2013 | 2013/1773 | Agenda item request, Issues related to the application of IFRS 5 | IFRS Supervisory Convergence | Letter | PDF 188.74 KB |
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| 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. |
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| 21/02/2013 | 2013/244 | Letter to the IFRS regarding discontinued operations- change in disposal method | IFRS Supervisory Convergence | Letter | PDF 190.81 KB |