ESMA Library

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

179 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA42-111-6889 Follow-up to GLEFI Peer Review Report Issuer disclosure, Financial reporting Reference DOWNLOAD 429.7 KB
ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 211.67 KB
ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 256.38 KB
ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 255.94 KB
ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Issuer disclosure, Financial reporting Report DOWNLOAD 3.69 MB
ESMA71-99-1751 Press Release - European enforcers target COVID-19 and climate-related disclosures Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 97.63 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) Audit, Financial reporting, Investor protection, Prospectus Letter DOWNLOAD 223.92 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA64-337-1278 ESMA Candidate Guidelines Careers Reference DOWNLOAD 299.42 KB
ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Financial reporting Letter DOWNLOAD 114.43 KB
ESMA32-67-790 Letter to IFRS IC on rent concessions Financial reporting Letter DOWNLOAD 238.98 KB
ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 276.92 KB
ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 271.29 KB
ESMA32-61-466 Letter to IASB on IAS 21 amendments Financial reporting Letter DOWNLOAD 186.7 KB
ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Financial reporting Letter DOWNLOAD 189.6 KB
ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Financial reporting Letter DOWNLOAD 194.49 KB
ESMA32-61-472 Letter to IASB on Rate Regulated Activities Financial reporting Letter DOWNLOAD 193.76 KB
ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 641.78 KB