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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA32-193237008-3394 |
List of decisions published in the Extracts from the EECS’s Database of Enforcement |
Financial reporting |
Reference |
DOWNLOAD 310.34 KB |
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Related documents |
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Summary |
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Translated versions |
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ESMA32-193237008-8267 |
29th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 454.47 KB |
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ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
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ESMA32-193237008-8269 |
2023 Corporate Reporting Enforcement and Regulatory Activities Report |
Corporate Finance, Electronic reporting, Prospectus |
Report |
DOWNLOAD 2.5 MB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
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ESMA32-1399193447-616 |
Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 165.72 KB |
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ESMA32-1399193447-617 |
Application form Call for candidates ISC CWG for Corporate Reporting |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 44.38 KB |
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EMIR 59.3 register |
List of registered trade repositories |
Trade Repositories |
Reference |
DOWNLOAD 52.47 KB |
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ESMA32-1283113657-1108 |
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 229.35 KB |
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ESMA74-362-2351 |
Guidelines on transfer of data between Trade Repositories under EMIR and SFTR |
Guidelines and Technical standards, Market data, Securities Financing Transactions, Trade Repositories |
Guidelines & Recommendations |
DOWNLOAD 321.79 KB |
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Related documents |
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Summary |
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Translated versions |
BG
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, DE
, EL
, ES
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, FI
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ESMA50-524821-3029 |
Statistical Report on EU Prospectuses 2023 |
Prospectus, Risk monitoring |
Report |
DOWNLOAD 488.2 KB |
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ESMA12-2121844265-3173 |
Final report on Guidelines on position calculation under EMIR |
Guidelines and Technical standards, Post Trading, Trade Repositories |
Final Report |
DOWNLOAD 724.51 KB |
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ESMA32-389550249-174 |
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 224.52 KB |
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ESMA32-1283113657-1139 |
Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 |
Financial reporting, Speeches, Sustainable finance |
Speech |
DOWNLOAD 190.06 KB |
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Related documents |
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Summary |
State of play in financial reporting
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Translated versions |
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ESMA32-1399193447-528 |
Call for Expression of Interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 160.09 KB |
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ESMA32-1399193447-527 |
Application form - Call for expression of interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 44.92 KB |
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ESMA32-1283113657-1041 |
Report - Disclosures of Climate Related Matters in the Financial Statements |
Financial reporting, Sustainable finance |
Report |
DOWNLOAD 1.35 MB |
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ESMA32-992851010-1098 |
Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation |
Financial reporting, Sustainable finance |
Reference |
DOWNLOAD 315.94 KB |
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