ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
217 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| 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 | ||
| ESMA71-319-120 | FESE Dinner Address | Brexit, International cooperation, Trading, Post Trading, Speeches | Speech | DOWNLOAD 117.98 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 | ||
| 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 | ||
| ESMA71-99-1115 | ESMA IOSCO Statement on EDPB Opinion | Corporate Governance, International cooperation | Press Release | DOWNLOAD 83.19 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 | ||
| ESMA22-103-753 | Multilateral MoU on cooperation, information exchange and consultation | International cooperation, Joint Committee | Statement | DOWNLOAD 731.24 KB | ||
| ESMA 32-63-427 | 22nd Extract from the EECS’s Database of Enforcement | Financial reporting | Reference | DOWNLOAD 688.86 KB | ||
| ESMA40-133-624 | ESMA's response to WP29 Consultation on Guidelines on Derogations | International cooperation, Supervisory convergence | Letter | DOWNLOAD 428.49 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 | ||
| ESMA32-63-413 | Letter to IFRS IC on voluntary tax payments | Financial reporting | Letter | DOWNLOAD 139.2 KB | ||
| ESMA32-63-334 | Report 21st Extract from the EECS's Database of Enforcement | Financial reporting | Report | DOWNLOAD 522.76 KB | ||
| ESMA71-99-623 | Press Release on 2017 Enforcement Priorities | Audit, Issuer disclosure, Financial reporting, Press Releases | Press Release | DOWNLOAD 172.2 KB | ||
| ESMA32-63-364 | Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 | Issuer disclosure, Financial reporting | Reference | DOWNLOAD 292.46 KB |