ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
162 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| 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 | ||
| ESMA 32-63-365 | List of decisions published from the EECS’s Database of Enforcement | Financial reporting | Reference | DOWNLOAD 243.01 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 | ||
| 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 | ||
| ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 137.16 KB | ||
| ESMA32-61-438 | ESMA response to EFRAG DEA IFRS 17 | Prospectus, Financial reporting | Reference | DOWNLOAD 162.79 KB | ||
| ESMA32-67-765 | Speech Steven Maijoor - The three paradoxes of sustainability reporting and how to address them | Financial reporting, Speeches, Sustainable finance, Transparency | Speech | DOWNLOAD 123.06 KB | ||
| ESMA32-67-142 | Compliance table on ESMA Guidelines on the enforcement of financial information | Issuer disclosure, Financial reporting | Compliance table | DOWNLOAD 150.56 KB |