ESMA Library

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

146 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-67-765 Speech Steven Maijoor - The three paradoxes of sustainability reporting and how to address them Financial reporting, Speeches, Sustainable finance, Transparency Speech DOWNLOAD 123.06 KB
ESMA31-67-127 Question and answers on Transparency Directive (TD) Brexit, Issuer disclosure, Prospectus, Supervisory convergence, Transparency Q&A DOWNLOAD 352.79 KB
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB
ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant Audit Letter DOWNLOAD 167.15 KB
ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory Audit Letter DOWNLOAD 133.28 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
ESMA31-67-742 Public statement on publication deadlines under the Transparency Directive COVID-19, Transparency Statement DOWNLOAD 88.72 KB
ESMA32-67-613 Report on amendments to ESMA Guidelines on enforcement of financial information Transparency Final Report DOWNLOAD 272.06 KB
ESMA32-50-218 Guidelines on enforcement of financial information Transparency Guidelines & Recommendations DOWNLOAD 332.95 KB
ESMA71-99-1236 EU enforcers must monitor closely new reporting standards Issuer disclosure, Audit, Press Releases Press Release DOWNLOAD 150.91 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 340.73 KB
ESMA32-61-369 Comment letter to IASB regarding its ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 344.51 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
ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 222.98 KB
ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 221.71 KB
ESMA32-62-126 letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 Audit Letter DOWNLOAD 178.15 KB