ESMA Library

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

564 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-1016739655-1396 Letter to the IFRS Interpretation Committee on the Sale of FVOCI equity instruments when consideration differs from fair value (IFRS 9) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 182.49 KB
ESMA22-50751485-1672 Letter on the prioritisation of 2026 ESMA deliverables About ESMA Letter DOWNLOAD 203.37 KB
ESMA32-1016739655-1385 Letter to the IFRS Interpretation Committee on the Determination of residual value (IAS 16) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.69 KB
Ares(2025)9757772-29/10/2025 Letter from the European Commission's to ESAs on the review clause statutory auditors and audit firms Digital Finance and Innovation, Joint Committee Letter DOWNLOAD 133.82 KB
Related documents Joint ESAs Report in response to the European Commission consultation pursuant to Article 58(3) of Regulation (EU) 2022/2554 (DORA)
Summary
Translated versions
ESMA32-1016739655-1370 ESMA response to IFRS IC TAD IFRS 18 Classification FX difference Corporate Finance Letter DOWNLOAD 303.58 KB
Ares(2025)8295022 Letter from the European Commission on de-prioritisation of Level 2 acts in financial services legislation - Annex Joint Committee Letter DOWNLOAD 385.26 KB
Related documents Letter from the European Commission on de-prioritisation of Level 2 acts in financial services legislation
Summary
Translated versions
Ares(2025)8295022 Letter from the European Commission on de-prioritisation of Level 2 acts in financial services legislation Joint Committee Letter DOWNLOAD 396.11 KB
Related documents Letter from the European Commission on de-prioritisation of Level 2 acts in financial services legislation - Annex
Summary
Translated versions
ESMA32-1255649229-543 Letter to EFRAG on the IASB’s request for information on the post implementation review of IFRS 16 Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 532.89 KB
ESMA32-1255649229-542 Letter to IASB on its request for information on the post implementation review of IFRS 16 Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 466.95 KB
ESMA32-846262651-5289 Letter to EFRAG on the consultation on its Exposure Draft on the revised European Sustainability Reporting Standards (ESRS) Issuer disclosure, Sustainable finance Letter DOWNLOAD 398.34 KB
ESMA41-1938469307-160 Letter to EU Commission on ESMA funding model About ESMA Letter DOWNLOAD 159.8 KB
ESMA35-1872330276-2406 Letter to Meta on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 145.06 KB
ESMA35-1872330276-2405 Letter to Apple on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 203.58 KB
ESMA35-1872330276-2404 Letter to Google on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 164.48 KB
ESMA35-1872330276-2403 Letter to Amazon on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 145.61 KB
ESMA35-1872330276-2402 Letter to Alphabet on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 146.5 KB
ESMA35-1872330276-2401 Letter to X on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 146.55 KB
ESMA35-1872330276-2400 Letter to TikTok on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 145.68 KB
ESMA35-1872330276-2399 Letter to Telegram on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 143.54 KB
ESMA35-1872330276-2398 Letter to Reddit on preventing online harm from unauthorised financial advertisements Investor protection Letter DOWNLOAD 146.64 KB