ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

438 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Issuer disclosure, Audit Report DOWNLOAD 625.18 KB
ESMA32-61-270 Letter to EFRAG on IASB ED on proposed amendments to IAS 8 Issuer disclosure Letter DOWNLOAD 839.37 KB
ESMA32-61-271 Letter to IASB regarding proposed amendments to IAS 8 impracticability Issuer disclosure Letter DOWNLOAD 381.22 KB
ESMA32-61-259 Letter to EFRAG on DP Equity instruments impairment and recycling Issuer disclosure Letter DOWNLOAD 391.78 KB
ESMA32-65-42 CRSC Terms of Reference Issuer disclosure Reference DOWNLOAD 198.38 KB
ESMA31-69-78 CFSC Terms of Reference Issuer disclosure Reference DOWNLOAD 208.33 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
ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.08 KB
ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 81.11 KB
ESMA32-61-229 Letter to EFRAG on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.09 KB
ESMA32-61-230 Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 83.82 KB
ESMA31-69-163 FORM Application form for CFSC CWG Issuer disclosure, Prospectus Reference DOWNLOAD 34.73 KB
ESMA31-69-163 Call for expressions of interest for the Consultative Working Group of ESMA’s Corporate Finance Standing Committee (CFSC) Issuer disclosure, Prospectus Reference DOWNLOAD 275.59 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
ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Audit Letter DOWNLOAD 83.1 KB
ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Audit Letter DOWNLOAD 84.57 KB
ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Audit Letter DOWNLOAD 86.77 KB