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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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249 documents
Date Reference Title Sections Type Main document Info
ESMA65-8-6254 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019 Brexit, Trading, Market data Statement DOWNLOAD 154.85 KB
Related documents Update on the UK’s withdrawal from the European Union - preparations for a possible no-deal Brexit scenario on 31 October 2019 Use of UK data in ESMA databases and performance of MiFID II calculations in case of a no-deal Brexit on 31 October 2019
Summary
Translated versions
ESMA90-1-167 Update on the UK’s withdrawal from the European Union - preparations for a possible no-deal Brexit scenario on 31 October 2019 Benchmarks, Brexit, Trading, Market data Statement DOWNLOAD 179.84 KB
Related documents Use of UK data in ESMA databases and performance of MiFID II calculations in case of a no-deal Brexit on 31 October 2019 ESMA’s Data Operational Plan under a no-deal Brexit scenario on 31 October 2019
Summary
Translated versions
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
ESMA34-45-712 Verena Ross - ICMA 2019 conference speech Benchmarks, Brexit, Market data, Speeches Speech DOWNLOAD 134.24 KB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB
ESMA32-63-699 Letter to IFRS IC - Application of hyperinflationary accounting Financial reporting Letter DOWNLOAD 337.94 KB
ESMA32-63-697 Letter to IFRS IC - Determination of the lease term Financial reporting Letter DOWNLOAD 190.47 KB
ESMA90-1-83 Brexit Update March 2019 Brexit, Credit Rating Agencies, Trading, Market data, Post Trading, Trade Repositories Statement DOWNLOAD 121.13 KB
ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 137.55 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA65-8-6254 Public statement on Brexit Data Operational Plan Brexit, Market data Statement DOWNLOAD 147.23 KB
ESMA 70-155-7026 Use of UK data in ESMA databases in case of a no-deal Brexit Brexit, Trading, Market data Statement DOWNLOAD 281.69 KB
ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 264.23 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA 32-63-427 22nd Extract from the EECS’s Database of Enforcement Financial reporting Reference DOWNLOAD 688.86 KB
ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 154.53 KB
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Financial reporting Letter DOWNLOAD 189.21 KB
ESMA50-164-677 FAQs on MiFID II - Transitional Transparency Calculations Trading, Market data Reference DOWNLOAD 303.58 KB