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ESMA Library

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

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192 documents
Date Reference Title Sections Type Main document Info
2013/1545 14th Extract from the EECS' database of enforcement Financial reporting Report DOWNLOAD 355.57 KB
2013/1022 IFRS Enforcement in Europe in 2012 Financial reporting Final Report DOWNLOAD 195.1 KB
2013/1014 ESMA consults on accounting enforcement guidelines Financial reporting, Press Releases Press Release DOWNLOAD 540.55 KB
2013/1013 Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 540.55 KB
BoA 2013-008 Board of Appeal Decision Joint Committee, Board of Appeal Decision DOWNLOAD 242.72 KB
2013/444 13th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 512.42 KB
2013/244 Letter to the IFRS regarding discontinued operations - change in disposal method Financial reporting Letter DOWNLOAD 190.81 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Financial reporting Final Report DOWNLOAD 500.65 KB
2013/9 Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture Financial reporting Letter DOWNLOAD 228.54 KB
2012/854 ESMA issues statement on forbearance practices Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 117.17 KB
2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions Issuer disclosure, Financial reporting Statement DOWNLOAD 220.43 KB
2012/725 European common enforcement priorities for 2012 financial statements Financial reporting Reference DOWNLOAD 163.78 KB
2012/730 ESMA announces enforcement priorities for 2012 financial statements Financial reporting, Press Releases Press Release DOWNLOAD 164.68 KB
2012/656 12th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 352.16 KB
2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Financial reporting Letter DOWNLOAD 203.41 KB
2012/526 Announcement of roundtable on materiality in financial reporting - 1 October 12 Financial reporting Reference DOWNLOAD 100.21 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/483 ESMA publishes review of accounting treatment of Greek sovereign debt Issuer disclosure, Financial reporting Press Release DOWNLOAD 122.97 KB
Related documents Review of Greek Government Bonds accounting practices
Summary
Translated versions
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB