ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
227 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| 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 | ||
| ESMA32-61-484 | ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Issuer disclosure, Financial reporting | Letter | DOWNLOAD 256.38 KB | ||
| ESMA32-61-473 | ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach | Issuer disclosure, Financial reporting | Letter | DOWNLOAD 255.94 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 | ||
| 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 | ||
| ESMA24-436-15 | Annex to the Opening Statement ECON Hearing 14 October 2021 | Board of Supervisors, Brexit, CCP, About ESMA, Credit Rating Agencies, Digital Finance and Innovation, Joint Committee, Speeches, Supervisory convergence, Sustainable finance | Speech | DOWNLOAD 415.73 KB | ||
| ESMA24-436-13 | Opening Statement ECON Hearing 14 October 2021 | Board of Supervisors, Brexit, CCP, About ESMA, Credit Rating Agencies, Digital Finance and Innovation, Joint Committee, Speeches, Supervisory convergence, Sustainable finance | Speech | DOWNLOAD 690.55 KB | ||
| ESMA70-156-4871 | Keynote speech Natasha Cazenave - FIA IDX conference, 27 September 2021 | Benchmarks, Brexit, Trading, Post Trading, Speeches | Speech | DOWNLOAD 64.86 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 |