Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
121 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-8269 2023 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Report DOWNLOAD 2.5 MB
ESMA32-1399193447-616 Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 165.72 KB
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.
Translated versions
ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Summary
Translated versions
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
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA32-1399193447-531 Call for expression of interest - ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 218.24 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Finance
Summary
Translated versions
ESMA32-1399193447-532 Application form - Call for expression of interest ISC CWG for Corporate Finance Corporate Finance Reference DOWNLOAD 43.07 KB
ESMA32-1188985980-276 Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 297.64 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-1188985980-275 Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 294.76 KB
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
Summary
Translated versions
ESMA32-63-1385 2022 Corporate Reporting Enforcement and Regulatory Activities Report Corporate Finance, Electronic reporting, Prospectus Annual Report DOWNLOAD 1.43 MB
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
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
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
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB