ESMA Library

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

255 documents
Date Sort ascending Reference Title Sections Type Main document Info
2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 287.78 KB
2016/1208 19th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 488.18 KB
2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 Issuer disclosure, Audit Letter DOWNLOAD 87.16 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2016/217 ToR IFRS PG Financial reporting Reference DOWNLOAD 95.62 KB
2016/218 ToR Audit Working Group Audit Reference DOWNLOAD 113.35 KB
2016/216 ToR EECS Financial reporting Reference DOWNLOAD 103.12 KB
2016/406 ESMA publishes report on EU accounting enforcement in 2015 Issuer disclosure, Financial reporting, Press Releases, Supervisory convergence Press Release DOWNLOAD 121.47 KB
2016/410 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2015 Issuer disclosure, Financial reporting, Supervisory convergence Report DOWNLOAD 692.52 KB
2016/303 CL to EFRAG IFRS PS on materiality Audit Letter DOWNLOAD 69.77 KB
2016/302 CL to IFRS PS on materiality Audit Letter DOWNLOAD 72.14 KB
2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.96 KB
2016/282 CL to the IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.37 KB
2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 53.25 KB
2016/280 CL to the IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 52.52 KB
2016/279 CL to EFRAG SPS Cash flow issues Audit Letter DOWNLOAD 52.99 KB
2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 81.2 KB
2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 79.41 KB
2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Audit Letter DOWNLOAD 43.93 KB