ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/12/2010 EU 1095/2010 Regulation establishing ESMA Reference PDF
475.77 KB
Amended by Directive 2011/61/EU of the European Parliament and of the Council of 8 June 2011Directive 2014/51/EU of the European Parliament and of the Council of 16 April 2014
15/12/2010 EU 1092/2010 Regulation establishing the ESRB Reference PDF
944.87 KB
03/01/2011 2011/9 Frequently asked questions- a guide to understanding ESMA Reference PDF
307.77 KB
03/01/2011 ESMA workplan ESMA workplan Reference PDF
116.35 KB
08/03/2011 2011/62 10th Extract from EECS's Database of Enforcement Decisions Final Report PDF
361.42 KB
14/06/2011 2011/190 ESMA guidebook Reference PDF
781.37 KB
This guidebook provides useful information for persons coming to ESMA for meetings or hearings.
09/08/2011 2011/239 2011 Calendar of the Chair and Executive Director of ESMA- updated 20 December 2011 Reference PDF
219.25 KB
21/10/2011 2011/355 Report- Activity Report on IFRS Enforcement in 2010 Final Report PDF
128.34 KB
10/11/2011 2011/372 Final report- Review of European enforcers on the implementation of IFRS 8 Final Report PDF
584.18 KB
23/11/2011 ESMA budget 2011 ESMA Budget for 2011 Reference PDF
67.78 KB
This document is published in accordance with Article 26.4 of the ESMA Financial Regulation on the principle of budgetary transparency. Please note that it is a budgetary forecast.
12/12/2011 ESA-ESRB 2011 Agreement between the ESRB and EBA, EIOPA and ESMA on the establishment at the ESRB Secretariat of specific confidentiality procedures Reference PDF
60.92 KB
Agreement between the ESRB and EBA, EIOPA and ESMA on the establishment at the ESRB Secretariat of specific confidentiality procedures in order to safeguard information regarding individual financial institutions and information from which individual financial institutions can be identified. It sets out general principles and measures for exchanging, storing and accessing confidential information between the ESRB and each ESA.
04/01/2012 2011/330 final ESMA 2012 Work Programme Reference PDF
751.64 KB
This document sets out ESMA’s work programme for 2012, highlighting the key priorities and explaining how they will be delivered. This document has been approved by ESMA’s Management Board and Board of Supervisors. Annex 3 presents a more detailed view on the key work streams ESMA will run in 2012.
17/04/2012 2012/108 ESMA budget for 2012 Reference PDF
180.43 KB
07/05/2012 2012/275 ESMA’s 2012 Regulatory Work Programme Reference PDF
198.04 KB
ESMA’s annual regulatory programme aims to provide information on the planned technical standards, technical advice and guidelines & recommendations to be issued by ESMA in 2012. This information is provided in accordance with article 3 of the procedure for developing and adopting draft technical standards and guidelines and recommendations. The regulatory programme takes into account, amongst others, ESMA’s objectives and tasks, the procedure for adopting technical standards, providing technical advice and issuing guidelines as well as the scope and nature of specific powers conferred in European Union legislative acts to ESMA.    The regulatory work programme is based on the ESMA 2012 Work Programme approved by the Board of Supervisors in November 2011 and published on 4 January 2012 on the ESMA website, but provides a more detailed outline of the individual work streams.  
28/06/2012 2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Final Report PDF
345.02 KB

The European Securities and Markets Authority (ESMA) has published its Activity Report on IFRS Enforcement in the European Economic Area in 2011. The report provides an overview of the monitoring of compliance of financial information with the International Financial Reporting Standards (IFRS) and enforcement action taken in the European Economic Area (EEA) in 2011. The report is based on the activities of the European Enforcers Coordination Sessions (EECS) and of the accounting enforcers in the EEA (European enforcers).  This operates under ESMA's oversight and its main objective is to coordinate the enforcement activities of Member States in order to increase convergence amongst European enforcer's activities which should contribute to fostering investor confidence. Its main functions include coordination of enforcement activities through the exchange of views on particular accounting matters, providing feedback to the International Accounting Standards Board on issues related to the application of the IFRS and work on dedicated projects identified as key priorities. This report: provides an overview of enforcement activities in the EEA and the coordination of enforcement through EECS; presents the outcome and some tentative conclusions relating to the enforcement of IFRS; and provides a summary of EECS engagement with third country accounting enforcers. The report is based on the activities of EECS and the European enforcers during 2011 relating to: Activities undertaken or coordinated at European level; Issues brought to the attention of the standard setter; Ex-ante activities incurred as part of the preparation of the annual review process; Findings in respect of reviews conducted in 2011; Actions taken to improve the quality of future financial reporting; and Decisions and emerging issues discussed during EECS meetings in the year.

26/07/2012 2012/482 Review of Greek Government Bonds accounting practices , Final Report PDF
583.61 KB

This report includes a Review of Greek Government Bonds accounting practices in the IFRS Financial Statements for the year ended 31 December 2011.

16/08/2012 2012/525 Summary of responses on considerations of materiality in financial reporting , Final Report PDF
383.4 KB
16/08/2012 2012/526 Announcement of roundtable on materiality in financial reporting- 1 October 12 Reference PDF
100.21 KB
01/10/2012 2012/631 ESMA 2013 Work Programme Reference PDF
699.1 KB
01/10/2012 2012/632 ESMA 2013-2015 multi annual work programme Reference PDF
298.61 KB

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