ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
213 documents
Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
---|---|---|---|---|---|---|
ESEF 2020 | ESMA ESEF Taxonomy 2020 | Electronic reporting | Reference | DOWNLOAD 11.89 MB | ||
Conformance suite 2020 | Conformance suite 2020 | Electronic reporting | Reference | DOWNLOAD 1.88 MB | ||
ESMA32-67-142 | Compliance table on ESMA Guidelines on the enforcement of financial information | Issuer disclosure, Financial reporting | Compliance table | DOWNLOAD 150.56 KB | ||
ESMA71-99-1422 | Press Release European Common Enforcement Priorities 2020 | Issuer disclosure, Audit, Financial reporting, Press Releases | Press Release | DOWNLOAD 101.44 KB | ||
ESMA32-63-1041 | Public Statement on the European Common Enforcement Priorities 2020 | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 266.78 KB | ||
ESMA32-61-417 | Public Statement on supervisory action on accounting for COVID-19 lease modifications | COVID-19, Financial reporting | Statement | DOWNLOAD 120.44 KB | ||
ESMA32-60-607 | Final report on draft RTS including 2020 update RTS on ESEF | Electronic reporting | Final Report | DOWNLOAD 6.21 MB | ||
ESMA32-63-845 | 24th Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 321.89 KB | ||
ESMA32-60-583 | ESEF Conformance suite 2020 test cases | Electronic reporting | Reference | DOWNLOAD 39.68 KB | ||
ESMA32-60-583 zip folder | ESEF conformance suite 2020 | Electronic reporting | Reference | DOWNLOAD 1.68 MB | ||
ESMA32-60-537 | ESEF Validation rules 2019 | Electronic reporting | Reference | DOWNLOAD 210.12 KB | ||
ESMA32-60-536 | ESEF Taxonomy 2019 Architecture | Electronic reporting | Reference | DOWNLOAD 65.89 KB | ||
ESMA32-60-534 | ESMA XBRL Taxonomy Documentation 2019 | Electronic reporting | Reference | DOWNLOAD 301.09 KB | ||
ESEF 2019 | ESMA ESEF Taxonomy 2019 | Electronic reporting | Reference | DOWNLOAD 11.59 MB | ||
ESMA32-60-494 | ESEF Video Tutorial 3_Script | Electronic reporting | Reference | DOWNLOAD 112.13 KB | ||
ESMA32-63-717 | 23rd Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 441.84 KB | ||
ESMA32-63-743 | Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses | Financial reporting | Statement | DOWNLOAD 169.19 KB | ||
ESMA74-362-27 | Keynote by ESMA Chair at Eurofiling – European Central Bank conference | Electronic reporting | Speech | DOWNLOAD 250.93 KB | ||
ESMA32-60-474 | Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF | Issuer disclosure, Electronic reporting | Final Report | DOWNLOAD 6.5 MB | ||
ESMA32-63-711 | Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry | Financial reporting | Letter | DOWNLOAD 312.75 KB |