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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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455 documents
Date Reference Title Sections Type Main document Info
ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb Issuer disclosure, Speeches Speech DOWNLOAD 108.62 KB
ESMA32-61-366 Letter to IFRS IC - June 2019 tentative agenda decisions Issuer disclosure Letter DOWNLOAD 134.47 KB
ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook Issuer disclosure, Audit Letter DOWNLOAD 355.64 KB
ESMA32-61-352 Letter to IFRS Foundation - Exposure Draft on proposed amendments to the due process handbook - Issuer disclosure, Audit Letter DOWNLOAD 353.36 KB
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
ESMA32-61-356 Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project Issuer disclosure Letter DOWNLOAD 101.44 KB
ESMA32-61-353 ESMA response to the EFRAG consultation on Equity Instruments – Research On Measurement Project Issuer disclosure Reference DOWNLOAD 233.05 KB
ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF Issuer disclosure, Electronic reporting Final Report DOWNLOAD 6.5 MB
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
ESMA31-62-780 Q&A on Prospectus Related Topics Brexit, Issuer disclosure, Prospectus, Corporate Governance, About ESMA, Prospectus, Supervisory convergence Q&A DOWNLOAD 957.9 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
ESMA32-334-109 Letter to EC - Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting Issuer disclosure Letter DOWNLOAD 420.13 KB
esma32-334-93 Presentation on users needs in relation to corporate reporting Issuer disclosure Reference DOWNLOAD 197.42 KB
ESMA32-65-97 Call for expressions of interest: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Issuer disclosure Reference DOWNLOAD 425.69 KB
ESMA32-65-97 Application form: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Issuer disclosure Reference DOWNLOAD 38.2 KB
ESMA32-63-566 Letter to IFRS IC on IAS 19 Issuer disclosure, Audit Letter DOWNLOAD 130.07 KB