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ESMA Library

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

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370 documents
Date Reference Title Sections Type Main document Info
2014/1278 Report on the equivalence of the Indian Accounting Standards Issuer disclosure, Audit Final Report DOWNLOAD 1.7 MB
2014/1310 Press Release - ESMA sets enforcement priorities for listed companies’ financial statements Issuer disclosure, Financial reporting Press Release DOWNLOAD 141.27 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2014-1293 ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Guidelines & Recommendations DOWNLOAD 405.13 KB
2014/1277 ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 211.96 KB
2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 285.12 KB
2104/1255 Letter to EFRAG on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 109.97 KB
2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 107.36 KB
2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Issuer disclosure Letter DOWNLOAD 29.86 KB
2014/1210 Letter to IFRS IC on Core Inventories Issuer disclosure Letter DOWNLOAD 32.3 KB
2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Technical Standards DOWNLOAD 810.07 KB
Related documents ESMA consults on major shareholders disclosures Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive
Summary
Translated versions
2014/1186 Consultation paper on draft RTS on prospectus related issues under the Omnibus II Directive Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 670.42 KB
2014/1158 Letter to the IASB on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.45 KB
2014/1157 Letter to EFRAG on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.01 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
MOU IFRS ESMA IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards Issuer disclosure Reference DOWNLOAD 123.58 KB
2014/688 Letter to EFRAG - The role of the business model in financial statements - Research Paper Issuer disclosure Letter DOWNLOAD 192.41 KB
2014/645 Letter to the IASB - IFRS 3 Business Combinations Issuer disclosure Letter DOWNLOAD 149.08 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/603 Letter to the IFRS Interpretations Committee - IAS 34 Issuer disclosure Letter DOWNLOAD 117.54 KB