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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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266 documents
Date Reference Title Sections Type Main document Info
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
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB
ESMA32-63-699 Letter to IFRS IC - Application of hyperinflationary accounting Financial reporting Letter DOWNLOAD 337.94 KB
ESMA32-63-697 Letter to IFRS IC - Determination of the lease term Financial reporting Letter DOWNLOAD 190.47 KB
ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 137.55 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA70-146-19 Opinion on BAFiN emergency measure under the SSR (Wirecard) Short Selling Opinion DOWNLOAD 121.16 KB
ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 264.23 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA70-145-408 Question and Answers (Q&A) on the Regulation on short selling and certain aspects of credit default swaps (SSR) Short Selling Q&A DOWNLOAD 732.54 KB
ESMA 32-63-427 22nd Extract from the EECS’s Database of Enforcement Financial reporting Reference DOWNLOAD 688.86 KB
ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 154.53 KB
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA70-145-386 Technical Advice on the evaluation of certain elements of the Short Selling Regulation Short Selling Final Report DOWNLOAD 1.72 MB
ESMA70-145-441 ECON scrutiny session Short Selling Regulation Verena Ross Short Selling Speech DOWNLOAD 197.03 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
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