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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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369 documents
Date Reference Title Sections Type Main document Info
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Issuer disclosure, Audit Letter DOWNLOAD 160.79 KB
ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 360.05 KB
ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 233.89 KB
ESMA42-111-4128 PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION - Country report DE Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Report DOWNLOAD 285.02 KB
Related documents ESMA Statement on Assessment of German Financial Reporting Regime
Summary
Translated versions
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
2020 06 11 ESA letter to the EC Issuer disclosure, Joint Committee, Sustainable finance Letter DOWNLOAD 97.3 KB
Related documents ESMA response to EC Consultation on NFRD
Summary
Translated versions
ESMA32-61-406 Letter to EFRAG - IASB Exposure Draft Interest Rate Benchmark Reform - Phase 2 Issuer disclosure Letter DOWNLOAD 211.57 KB
ESMA32-61-405 Letter to IASB Exposure Draft Interest Rate Benchmark Reform - Phase 2 Issuer disclosure Letter DOWNLOAD 209.09 KB
ESMA32-63-972 Implications of the COVID-19 outbreak on the half-yearly financial reports Issuer disclosure, COVID-19 Statement DOWNLOAD 111.97 KB
ESMA32-61-403 Letter to EFRAG on IASB Exposure Draft COVID-19 Related Rent Concessions Issuer disclosure, COVID-19 Letter DOWNLOAD 188.5 KB
ESMA32-61-402 Letter to IASB Exposure Draft COVID-19 Related Rent Concessions Issuer disclosure, COVID-19 Letter DOWNLOAD 122.4 KB
ESMA71-99-1308 ESMA publishes 2019 report on enforcement of corporate disclosure Issuer disclosure Press Release DOWNLOAD 91.68 KB
ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Issuer disclosure Report DOWNLOAD 1.11 MB
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
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESMA32-67-610 EFRAG Conference 28 November 2019 - IFRS and Regulation - Keynote Speech Steven Maijoor Issuer disclosure Speech DOWNLOAD 165.97 KB