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ESMA32-51-981 |
Verena Ross' speech at 2022 EFRAG Conference Where Is Corporate Reporting Heading?, 7 December 2022 |
Issuer disclosure, Speeches |
Speech |
DOWNLOAD 158.92 KB |
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ESMA32-63-1320 |
ESMA statement on European Common Enforcement priorities for 2022 annual reports |
Issuer disclosure, Financial reporting |
Statement |
DOWNLOAD 608.88 KB |
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ESMA32-51-907 |
Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 110.67 KB |
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ESMA32-339-208 |
Public statement on Transparency on implementation of IFRS 17 Insurance Contracts |
Issuer disclosure |
Statement |
DOWNLOAD 168.3 KB |
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ESMA32-63-1277 |
Public statement on Implications of Russia’s invasion of Ukraine on half-yearly financial reports |
Issuer disclosure |
Statement |
DOWNLOAD 184.38 KB |
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ESMA32-51-370 |
Q&A on ESMA Guidelines on Alternative Performance Measures |
Issuer disclosure, About ESMA |
Q&A |
DOWNLOAD 368.62 KB |
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ESMA42-111-6889 |
Follow-up to GLEFI Peer Review Report |
Issuer disclosure, Financial reporting |
Reference |
DOWNLOAD 429.7 KB |
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ESMA32-61-493 |
IASB’s Exposure Draft Supplier Finance Arrangements |
Issuer disclosure |
Letter |
DOWNLOAD 163.06 KB |
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ESMA32-61-492 |
EFRAG’s due process on the IASB’s Exposure Draft Non-current Liabilities with Covenants |
Issuer disclosure |
Letter |
DOWNLOAD 264.2 KB |
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ESMA32-61-491 CL to IASB on ED |
IASB’s Exposure Draft Non-current Liabilities with Covenants |
Issuer disclosure |
Letter |
DOWNLOAD 263.26 KB |
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ESMA71-99-1864 |
ESMA Statement on Ukraine |
Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading |
Statement |
DOWNLOAD 93.35 KB |
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ESMA32-339-197 |
Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 211.67 KB |
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ESMA32-67-184 |
Compliance table - guidelines on APMs ESMA 2015-1415 |
Issuer disclosure, Guidelines and Technical standards |
Compliance table |
DOWNLOAD 127.7 KB |
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ESMA32-61-484 |
ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 256.38 KB |
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ESMA32-61-473 |
ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 255.94 KB |
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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 |
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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 |
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ESMA32-63-1186 |
Public Statement on the European Common Enforcement Priorities 2021 |
Issuer disclosure, Audit, Financial reporting |
Statement |
DOWNLOAD 151.59 KB |
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ESMA32-61-468 |
Third Agenda Consultation letter to EFRAG |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 355.42 KB |
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ESMA32-61-457 |
Third Agenda Consultation letter to the IASB |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 355.57 KB |
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