ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
22 documents
Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
---|---|---|---|---|---|---|
ESMA32-193237008-1793 | Statement on European Common Enforcement priorities for 2023 annual reports | Financial reporting, Issuer disclosure, Sustainable finance | Statement | DOWNLOAD 225.71 KB | ||
ESMA32-63-1320 | ESMA statement on European Common Enforcement priorities for 2022 annual reports | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 608.88 KB | ||
ESMA32-63-1186 | Public Statement on the European Common Enforcement Priorities 2021 | Issuer disclosure, Audit, Financial reporting | Statement | DOWNLOAD 151.59 KB | ||
ESMA32-63-1156 | Public statement Application of TD requirements following Brexit | Brexit, Issuer disclosure, Financial reporting, Supervisory convergence | Statement | DOWNLOAD 104.37 KB | ||
ESMA32-63-1041 | Public Statement on the European Common Enforcement Priorities 2020 | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 266.78 KB | ||
ESMA32-61-417 | Public Statement on supervisory action on accounting for COVID-19 lease modifications | COVID-19, Financial reporting | Statement | DOWNLOAD 120.44 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 | ||
ESMA32-63-503 | European common enforcement priorities for 2018 annual financial reports | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 489.61 KB | ||
ESMA32-63-340 | Public Statement on European common enforcement priorities for 2017 IFRS financial statements | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 287.62 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 | ||
2016/1148 | Public Statement Issues for consideration in implementing IFRS 15 | Audit, Financial reporting | Statement | DOWNLOAD 373.45 KB | ||
2015/1609 | Public Statement - Improving Disclosures | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 169.77 KB | ||
2015/1608 | Public Statement - ECEP 2015 | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 210.15 KB | ||
2014/1309 | Public Statement - European common enforcement priorities for 2014 financial statements | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 207.62 KB | ||
2014/175 | ESMA Guidelines on Alternative Performance Measures | Issuer disclosure, Financial reporting | Consultation Paper | DOWNLOAD 319.12 KB | ||
2013/1634 | European common enforcement priorities for 2013 financial statements | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 152.24 KB | ||
2013/1013 | Guidelines on enforcement of financial information | Issuer disclosure, Financial reporting | Consultation Paper | DOWNLOAD 540.55 KB | ||
2012/853 | Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 220.43 KB | ||
2011/397 | Public statement on sovereign debt in IFRS financial statements | Issuer disclosure, Corporate Governance, Financial reporting, Press Releases | Statement | DOWNLOAD 189.46 KB |