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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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162 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-364 Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 Issuer disclosure, Financial reporting Reference DOWNLOAD 292.46 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
ESMA32-67-423 Letter to the IASB on post-implementation review - IFRS 13 fair value measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 91.23 KB
Related documents Review of Fair Value Measurement in the IFRS financial statements
Summary
Translated versions
ESMA71-99-521 ESMA recommends improvements in financial information enforcement Financial reporting, Press Releases, Supervisory convergence Press Release DOWNLOAD 148.06 KB
Related documents Peer Review on Guidelines on Enforcement of Financial Information
Summary
Translated versions
ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information Financial reporting, Supervisory convergence Report DOWNLOAD 1.86 MB
ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Issuer disclosure, Financial reporting Report DOWNLOAD 1.58 MB
ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 498.99 KB
ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) Issuer disclosure, Financial reporting Reference DOWNLOAD 369.22 KB
ESMA32-65-67 Application Form for CRSC CWG Issuer disclosure, Financial reporting Reference DOWNLOAD 38.09 KB
2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Financial reporting Letter DOWNLOAD 113.55 KB
2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 Financial reporting Letter DOWNLOAD 92.19 KB
2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 132.26 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
ESMA/2016/1527 ESMA sets enforcement priorities for listed companies’ 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Press Release DOWNLOAD 230.9 KB
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB
2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards About ESMA, Audit, Financial reporting Reference DOWNLOAD 209.65 KB
2016/1208 19th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 488.18 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/217 ToR IFRS PG Financial reporting Reference DOWNLOAD 95.62 KB