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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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26 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
ESMA24-436-1425 Verena Ross Opening Statement - 2022 ECON Annual Hearing, 24 October 2022 Board of Supervisors, CCP, About ESMA, Digital Finance and Innovation, Investor protection, Speeches, Supervisory convergence, Sustainable finance Statement DOWNLOAD 619.63 KB
ESMA35-43-3137 ESMA presents the results of the 2021 Common Supervisory Action (CSA) on MiFID II product governance requirements Investor protection, Supervisory convergence Statement DOWNLOAD 119.34 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
ESMA71-99-1493 New SCSC Chair December 2020 Board of Supervisors, About ESMA, Press Releases, Supervisory convergence Statement DOWNLOAD 86.75 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
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
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA71-99-1136 SCSC Chair reappointed Board of Supervisors, Supervisory convergence Statement DOWNLOAD 78.43 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA42-110-998 Timely submission of requests for authorisation in the context of the United Kingdom withdrawing from the European Union Brexit, Supervisory convergence Statement DOWNLOAD 128.92 KB
Related documents General Principles to support supervisory convergence in the context of the UK withdrawing from the EU Opinion to support supervisory convergence in the area of secondary markets in the context of the United Kingdom withdrawing from the European Union Opinion to support supervisory convergence in the area of investment management in the context of the United Kingdom withdrawing from the European Union Opinion to support supervisory convergence in the area of investment firms in the context of the United Kingdom withdrawing from the European Union
Summary
Translated versions
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 KB
ESMA43-318-752 Statement to European Parliament Petitions Committee Supervisory convergence Statement DOWNLOAD 359.62 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
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB