Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
26 documents
Date Reference Title Sections Type Main document Info
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
ESMA32-1016739655-1370 ESMA response to IFRS IC TAD IFRS 18 Classification FX difference Corporate Finance Letter DOWNLOAD 303.58 KB
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
ESMA32-193237008-8791 Report on 2024 Corporate reporting enforcement and regulatory activities Corporate Finance, Financial reporting, Prospectus Report DOWNLOAD 3.06 MB
ESMA32-644431002-533 Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.75 KB
Related documents Letter to IASB on the Exposure Draft Provisions – Targeted Improvements
Summary
Translated versions
ESMA32-644431002-532 Letter to IASB on the Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 205.75 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements
Summary
Translated versions
ESMA32-644431002-525 Letter to IASB on the Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.45 KB
ESMA32-644431002-530 Letter to EFRAG on due process on the IASB’s Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 212.99 KB
ESMA32-483087481-397 Letter to EFRAG on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (proposed illustrative examples) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 375.21 KB
ESMA32-483087481-78 Letter to IASB on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (proposed illustrative examples) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 224.53 KB
ESMA32-1283113657-1168 Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 151.41 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
Summary
Translated versions
ESMA32-1283113657-1167 Letter to IASB on the Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 133.26 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
Summary
Translated versions
ESMA32-1283113657-1166 Letter to IFRS on the Classification of Cash Flows related to Variation Margin Calls on “Collateralised-to-Market” Contracts (IAS 7) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 136.91 KB
ESMA32-193237008-8269 2023 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Report DOWNLOAD 2.5 MB
ESMA32-1399193447-616 Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 165.72 KB
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.
Translated versions
ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Summary
Translated versions
ESMA32-1283113657-1108 Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 229.35 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
Summary
Translated versions