ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
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Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
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05/04/2017 | ESMA31-54-435 | Report on shareholder identification and communication systems | Corporate Finance, Corporate Governance | Report | PDF 1.09 MB |
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30/03/2021 | ESMA32-67-716 | Report on IFRS 10-11-12 | Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence | Report | PDF 480.12 KB |
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09/11/2020 | ESMA31-67-127 | Question and answers on Transparency Directive (TD) | Brexit, Corporate Disclosure, Corporate Finance, Supervisory convergence, Transparency | Q&A | PDF 352.79 KB |
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11/04/2019 | ESMA31-62-780 | Q&A on Prospectus Related Topics | Brexit, Corporate Disclosure, Corporate Finance, Corporate Governance, Corporate Information, Prospectus, Supervisory convergence | Q&A | PDF 957.9 KB |
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12/04/2011 | 2011/116 Annex 2 | Progress report on equivalence of Indian Accounting Standards with IFRS | IAS Regulation | Report | PDF 399.46 KB |
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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 |
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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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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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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 |
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22/11/2018 | ESMA32-63-566 | Letter to IFRS IC on IAS 19 | Corporate Disclosure, IAS Regulation | Letter | PDF 130.07 KB |
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17/07/2019 | ESMA32-61-352 | Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- | Corporate Disclosure, IAS Regulation | Letter | PDF 353.36 KB |
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18/07/2017 | ESMA32-61-178 | Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments | Corporate Disclosure, IAS Regulation | Letter | PDF 211.3 KB |
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20/10/2017 | ESMA32-61-189 | Letter to IASB regarding its Discussion Paper on Principles of Disclosure | IAS Regulation | Letter | PDF 938.27 KB |
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20/12/2018 | ESMA32-61-289 | Letter to IASB regarding its Discussion Paper on FICE | IAS Regulation | Letter | PDF 437.22 KB |
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18/04/2019 | ESMA32-61-326 | Letter to IASB on the Exposure Draft Onerous Contracts | IAS Regulation | Letter | PDF 578.77 KB |
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12/12/2017 | ESMA32-61-222 | Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 | IAS Regulation | Letter | PDF 81.11 KB |
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19/06/2019 | ESMA32-61-354 | Letter to IASB on Exposure Draft Interest Rate Benchmark Reform | IAS Regulation | Letter | PDF 221.71 KB |
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23/05/2017 | ESMA32-61-172 | Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features | Corporate Disclosure, IAS Regulation | Letter | PDF 99.32 KB |
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12/12/2017 | ESMA32-61-221 | Letter to IASB on Exposure Draft Amendments to IAS 8 | IAS Regulation | Letter | PDF 172.08 KB |
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20/10/2017 | ESMA32-61-208 | Letter to IASB on ED Amendments to IAS 16 | IAS Regulation | Letter | PDF 83.1 KB |