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ESMA Library

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

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213 documents
Date Reference Title Sections Type Main document Info
ESEF 2020 ESMA ESEF Taxonomy 2020 Electronic reporting Reference DOWNLOAD 11.89 MB
Conformance suite 2020 Conformance suite 2020 Electronic reporting Reference DOWNLOAD 1.88 MB
ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information Issuer disclosure, Financial reporting Compliance table DOWNLOAD 150.56 KB
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA32-60-607 Final report on draft RTS including 2020 update RTS on ESEF Electronic reporting Final Report DOWNLOAD 6.21 MB
ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 321.89 KB
ESMA32-60-583 ESEF Conformance suite 2020 test cases Electronic reporting Reference DOWNLOAD 39.68 KB
ESMA32-60-583 zip folder ESEF conformance suite 2020 Electronic reporting Reference DOWNLOAD 1.68 MB
ESMA32-60-537 ESEF Validation rules 2019 Electronic reporting Reference DOWNLOAD 210.12 KB
ESMA32-60-536 ESEF Taxonomy 2019 Architecture Electronic reporting Reference DOWNLOAD 65.89 KB
ESMA32-60-534 ESMA XBRL Taxonomy Documentation 2019 Electronic reporting Reference DOWNLOAD 301.09 KB
ESEF 2019 ESMA ESEF Taxonomy 2019 Electronic reporting Reference DOWNLOAD 11.59 MB
ESMA32-60-494 ESEF Video Tutorial 3_Script Electronic reporting Reference DOWNLOAD 112.13 KB
ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 441.84 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA74-362-27 Keynote by ESMA Chair at Eurofiling – European Central Bank conference Electronic reporting Speech DOWNLOAD 250.93 KB
ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF Issuer disclosure, Electronic reporting Final Report DOWNLOAD 6.5 MB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB