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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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438 documents
Date Reference Title Sections Type Main document Info
2011/81 Recommendations - ESMA update of the CESR recommendations on the consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive Guidelines and Technical standards, Prospectus, Issuer disclosure Guidelines & Recommendations DOWNLOAD 593.19 KB
2011/67 Feedback statement - Consultation Paper on proposed amendments to CESR Prospectus, Issuer disclosure CESR Document DOWNLOAD 384.63 KB
2011/36 Public statement - Framework for third country prospectuses under Article 20 of the Prospectus Directive Prospectus, Issuer disclosure Statement DOWNLOAD 317.51 KB
2011/37 Public statement - ESMA statement on Israeli laws and regulations on prospectuses Prospectus, Issuer disclosure Statement DOWNLOAD 187.46 KB
2011/82 Press release - ESMA establishes a framework for third country prospectus and applies this new framework to facilitate Israeli issuers access Prospectus, Issuer disclosure, Press Releases Press Release DOWNLOAD 189.19 KB
2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.03 KB
2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.62 KB
2011/70 ESMA comment letter to the IFRS foundation - Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 38.04 KB
2011/71 ESMA comment letter to EFRSG - EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 40.39 KB
2011/35 Call for evidence - Request for technical advice on possible delegated acts concerning the Prospectus Directive (2003/71/EC) as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 3.85 MB
2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 194.87 KB
2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 195.83 KB
10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter DOWNLOAD 144.8 KB
10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CESR annex Joint Committee, Audit Letter DOWNLOAD 159.33 KB
10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEBS annex Joint Committee, Audit Letter DOWNLOAD 120.57 KB
10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEIOPS annex Joint Committee, Audit Letter DOWNLOAD 87.69 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB