ESMA Library

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

438 documents
Date Sort ascending Reference Title Sections Type Main document Info
2016/1682 2016-1682 Press Release on Feedback Statement on ESEF Issuer disclosure, Electronic reporting, Press Releases, Transparency Press Release DOWNLOAD 225.03 KB
2016/1668 2016-1668 ESMA feedback statement on ESEF Issuer disclosure, Electronic reporting, Transparency Report DOWNLOAD 6.98 MB
2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 132.26 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB
ESMA/2016/1527 ESMA sets enforcement priorities for listed companies’ 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Press Release DOWNLOAD 230.9 KB
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB
2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards About ESMA, Audit, Financial reporting Reference DOWNLOAD 209.65 KB
2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 288.41 KB
2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 287.78 KB
2016/1170 Report on EEA prospectus activity in 2015 Issuer disclosure, Prospectus Report DOWNLOAD 674.63 KB
2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 Issuer disclosure, Audit Letter DOWNLOAD 87.16 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/1062 Announcement Alternative Performance Measures Guidelines in force Issuer disclosure Statement DOWNLOAD 119.56 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2016/218 ToR Audit Working Group Audit Reference DOWNLOAD 113.35 KB
2016/406 ESMA publishes report on EU accounting enforcement in 2015 Issuer disclosure, Financial reporting, Press Releases, Supervisory convergence Press Release DOWNLOAD 121.47 KB
2016/410 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2015 Issuer disclosure, Financial reporting, Supervisory convergence Report DOWNLOAD 692.52 KB
2016/303 CL to EFRAG IFRS PS on materiality Audit Letter DOWNLOAD 69.77 KB
2016/302 CL to IFRS PS on materiality Audit Letter DOWNLOAD 72.14 KB