ESMA Library

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

33 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-193237008-8267 29th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 454.47 KB
ESMA81-168987738-671 Report on sanctions imposed under the Benchmarks Regulation in 2022 Benchmarks Report DOWNLOAD 362.94 KB
ESMA32-1283113657-1041 Report - Disclosures of Climate Related Matters in the Financial Statements Financial reporting, Sustainable finance Report DOWNLOAD 1.35 MB
ESMA32-193237008-3341 28th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 403.17 KB
Related documents List of decisions published in the Extracts from the EECS’s Database of Enforcement
Summary
Translated versions
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA81-393-570 Report on sanctions imposed under the Benchmarks Regulation in 2021 Benchmarks Report DOWNLOAD 346.23 KB
ESMA32-63-1224 26th Extract of EECS's Database of Enforcement Financial reporting Report DOWNLOAD 569.85 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
ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 641.78 KB
ESMA81-393-98 Supervisory Briefing on Benchmark administrators’ presence in their Member States of location and outsourcing Benchmarks, Supervisory convergence Report DOWNLOAD 200.21 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA80-187-608 Final report_Benchmarks_RTS Benchmarks Report DOWNLOAD 714.41 KB
ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 321.89 KB
ESMA70-156-1778 ESMA’s response to the Commission’s consultation on the BMR review Benchmarks Report DOWNLOAD 314.12 KB
ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 441.84 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 522.76 KB
ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information Financial reporting, Supervisory convergence Report DOWNLOAD 1.86 MB
ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Issuer disclosure, Financial reporting Report DOWNLOAD 1.58 MB