ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
212 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| 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 | ||
| 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 | ||
| ESMA32-65-324 | Call for interest ESMA ECL Workshop | Issuer disclosure, Financial reporting | Reference | DOWNLOAD 39.11 KB | ||
| ESMA70-156-4067 (response form) | CP Response form - Technical standards for commodity derivatives | COVID-19, Trading | Reference | DOWNLOAD 754.11 KB | ||
| ESMA70-156-4067 | Consultation Paper - Technical standards for commodity derivatives - MiFIDII Recovery Package | COVID-19, Trading | Consultation Paper | DOWNLOAD 863.42 KB | ||
| ESMA70-156-4262 | Opinion for the adjustment of the threshold set out in Article 5(2) of SSR | COVID-19, Market Integrity, Short Selling | Opinion | DOWNLOAD 429.84 KB | ||
| ESMA32-63-1156 | Public statement Application of TD requirements following Brexit | Brexit, Issuer disclosure, Financial reporting, Supervisory convergence | Statement | DOWNLOAD 104.37 KB | ||
| ESMA32-67-716 | Report on IFRS 10-11-12 | Issuer disclosure, Audit, Financial reporting | Report | DOWNLOAD 480.12 KB |