Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
24 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA71-99-991 Statement of the EBA and ESMA on the treatment of retail holdings of debt financial instruments subject to the Bank Recovery and Resolution Directive Investor protection, Warnings and publications for investors Statement DOWNLOAD 926.71 KB
Related documents PR on EBA-ESMA statement on retail holders of bail-inable instruments
Summary
Translated versions
ESMA71-99-910 Statement on preparatory work of the European Securities and Markets Authority in relation to CFDs and binary options offered to retail clients Investor protection, Warnings and publications for investors Statement DOWNLOAD 209.47 KB
ESMA50-157-828 ESMA alerts firms involved in Initial Coin Offerings (ICOs) to the need to meet relevant regulatory requirements Digital Finance and Innovation, Warnings and publications for investors Statement DOWNLOAD 330.73 KB
ESMA50-157-829 ESMA alerts investors to the high risks of Initial Coin Offerings (ICOs) Digital Finance and Innovation, Warnings and publications for investors Statement DOWNLOAD 444.01 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
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB
2015/1608 Public Statement - ECEP 2015 Issuer disclosure, Financial reporting Statement DOWNLOAD 210.15 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2014/944 Potential Risks Associated with Investing in Contingent Convertible Instruments Warnings and publications for investors, Digital Finance and Innovation Statement DOWNLOAD 106.1 KB