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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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33 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA32-339-208 Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Issuer disclosure Statement DOWNLOAD 168.3 KB
ESMA32-63-1277 Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports Issuer disclosure Statement DOWNLOAD 184.38 KB
ESMA71-99-1864 ESMA Statement on Ukraine Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading Statement DOWNLOAD 93.35 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA71-99-1573 ESMA appoints new chair of its Corporate Reporting Standing Committee Issuer disclosure Statement DOWNLOAD 78.55 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA71-99-1364 ESMA Statement on Assessment of German Financial Reporting Regime Issuer disclosure, Guidelines and Technical standards, Press Releases, Supervisory convergence Statement DOWNLOAD 88.5 KB
ESMA32-334-245 ESMA response to EC Consultation on NFRD Issuer disclosure, Sustainable finance Statement DOWNLOAD 429.86 KB
Related documents ESMA response to EC Consultation on NFRD
Summary
Translated versions
ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports Issuer disclosure, COVID-19 Statement DOWNLOAD 111.97 KB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 368.97 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 KB
ESMA71-99-602 ESMA appoints new chairs to Standing Committees Board of Supervisors, Issuer disclosure, Prospectus, About ESMA, Digital Finance and Innovation, Market Integrity, Trading, Post Trading Statement DOWNLOAD 143.69 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB