|
ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
|
|
ESMA35-1872330276-1670 |
Final Report on technical standards specifying certain requirements in relation to conflicts of interest for crypto-asset service providers under MiCA |
Digital Finance and Innovation |
Final Report |
DOWNLOAD 1.05 MB |
|
|
ESMA22-50751485-1486 |
Letter from Chair on prioritisation 2024 |
About ESMA |
Letter |
DOWNLOAD 182.52 KB |
|
|
ESMA32-2009130576-3011 |
Final Report on draft RTS amending the taxonomy for the European Single Electronic Reporting (ESEF) - 2024 |
Electronic reporting |
Final Report |
DOWNLOAD 10.54 MB |
|
|
ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 KB |
|
|
ESMA34-472-440 |
Final Report on the Guidelines on funds’ names using ESG or sustainability-related terms |
Fund Management, Sustainable finance |
Final Report |
DOWNLOAD 697.64 KB |
|
|
ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
|
|
Ares(2024) 3056562 |
Letter from the European Commission on the DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 152.24 KB |
|
|
|
ESMA75-117376770-460 |
Letter to EU institutions on DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 150.42 KB |
|
|
|
ESMA75-453128700-949 |
Final Report on draft technical standards specifying requirements for cooperation, exchange of information, and notification between competent authorities, ESAs, and third countries under MiCA |
Digital Finance and Innovation, Guidelines and Technical standards |
Final Report |
DOWNLOAD 641.13 KB |
|
|
ESMA18-72330276-1634 |
Final Report on Draft technical Standards specifying certain requirements of the Markets in Crypto Assets Regulation (MiCA) – first package |
Digital Finance and Innovation, Guidelines and Technical standards |
Final Report |
DOWNLOAD 814.09 KB |
|
|
ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
|
|
ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
|
|
ESMA91-2145765636-9418 |
Final Report on the Technical advice to the European Commission on fees charged to Tier 1 Third-Country CCPs under EMIR |
CCP |
Final Report |
DOWNLOAD 481.67 KB |
|
|
ESMA32-1283113657-1108 |
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 229.35 KB |
|
|
JC 2023 86 |
Final report on draft RTS on ICT Risk Management Framework and on simplified ICT Risk Management Framework |
Digital Finance and Innovation, Joint Committee |
Final Report |
DOWNLOAD 1.79 MB |
|
|
JC 2023 85 |
Final report on draft ITS on Register of Information |
Digital Finance and Innovation, Joint Committee |
Final Report |
DOWNLOAD 2.92 MB |
|
|
JC 2023 84 |
Final report on draft RTS to specify the policy on ICT services supporting critical or important functions |
Digital Finance and Innovation, Joint Committee |
Final Report |
DOWNLOAD 816.42 KB |
|
|
JC 2023 83 |
Final Report on draft RTS on classification of major incidents and significant cyber threats |
Digital Finance and Innovation, Joint Committee |
Final Report |
DOWNLOAD 1.08 MB |
|
|
ESA 2023 33 |
ESAs Final Report on bilateral margining of equity options |
Joint Committee, Post Trading |
Final Report |
DOWNLOAD 438.65 KB |
|