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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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272 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA70-143-30 First meeting of the Euro Risk Free Rate Working Group – Steven Maijoor concluding remarks Benchmarks Statement DOWNLOAD 154.5 KB
ESMA71-99-945 EC ECB ESMA FSMA press release on WG on RFR composition Benchmarks Press Release DOWNLOAD 391.71 KB
ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Financial reporting Letter DOWNLOAD 189.21 KB
ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Financial reporting Letter DOWNLOAD 139.2 KB
ESMA65-8-5306 Benchmarks attributes Benchmarks Reference DOWNLOAD 229.87 KB
ECB/ESMA/FSMA Risk Free Rate Working Group Application Form Benchmarks Reference DOWNLOAD 25.87 KB
ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 522.76 KB
ESMA71-99-623 Press Release on 2017 Enforcement Priorities Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 172.2 KB
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
ESMA70-145-253 Response form for the Consultation Paper on Guidelines for non-significant benchmarks Benchmarks Reference DOWNLOAD 768.13 KB
70-145-105 Draft Guidelines on non-significant benchmarks Benchmarks, Guidelines and Technical standards Consultation Paper DOWNLOAD 557.29 KB
ESMA71-99-595 New Working Group on a Risk-Free Reference Rate for the Euro Area Benchmarks Press Release DOWNLOAD 147.1 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
ESMA70-145-81 Final report on draft RTS on cooperation with third countries under BMR Benchmarks Final Report DOWNLOAD 203.07 KB
ESMA70-143-5 Methodological framework for mandatory benchmarks contributions Benchmarks Report DOWNLOAD 282.75 KB