ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
284 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| ESMA32-339-169 | Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses | Issuer disclosure, Financial reporting | Report | DOWNLOAD 3.69 MB | ||
| ESMA71-99-1751 | Press Release - European enforcers target COVID-19 and climate-related disclosures | Issuer disclosure, Audit, Financial reporting, Press Releases | Press Release | DOWNLOAD 97.63 KB | ||
| ESMA32-63-1186 | Public Statement on the European Common Enforcement Priorities 2021 | Issuer disclosure, Audit, Financial reporting | Statement | DOWNLOAD 151.59 KB | ||
| ESMA71-99-1752 | Press Release - ESMA addresses investment recommendations made on social media platforms | Market Integrity, Investor protection, Press Releases | Press Release | DOWNLOAD 445.71 KB | ||
| ESMA70-154-2780 | ESMA’s Statement on Investment Recommendations on Social Media | Market Integrity, Investor protection | Statement | DOWNLOAD 106.19 KB | ||
| ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | Audit, Financial reporting, Investor protection, Prospectus | Letter | DOWNLOAD 223.92 KB | ||
| ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 355.42 KB | ||
| ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 355.57 KB | ||
| ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | Financial reporting | Letter | DOWNLOAD 114.43 KB | ||
| ESMA32-67-790 | Letter to IFRS IC on rent concessions | Financial reporting | Letter | DOWNLOAD 238.98 KB | ||
| ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | Financial reporting | Letter | DOWNLOAD 276.92 KB | ||
| ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | Financial reporting | Letter | DOWNLOAD 271.29 KB | ||
| ESMA32-61-466 | Letter to IASB on IAS 21 amendments | Financial reporting | Letter | DOWNLOAD 186.7 KB | ||
| ESMA32-61-469 | Letter to EFRAG on IAS 21 amendments | Financial reporting | Letter | DOWNLOAD 189.6 KB | ||
| ESMA32-61-477 | Letter to EFRAG on Rate Regulated Activities | Financial reporting | Letter | DOWNLOAD 194.49 KB | ||
| ESMA32-61-472 | Letter to IASB on Rate Regulated Activities | Financial reporting | Letter | DOWNLOAD 193.76 KB | ||
| ESMA32-63-1192 | 25th Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 641.78 KB | ||
| ESMA32-65-324 | Call for interest ESMA ECL Workshop | Issuer disclosure, Financial reporting | Reference | DOWNLOAD 39.11 KB | ||
| ESMA70-155-11961 | Opinion on AMF AMP | Market Abuse, Market Integrity | Opinion | DOWNLOAD 1.77 MB | ||
| ESMA70-156-4262 | Opinion for the adjustment of the threshold set out in Article 5(2) of SSR | COVID-19, Market Integrity, Short Selling | Opinion | DOWNLOAD 429.84 KB |