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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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35 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-8267 29th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 454.47 KB
ESMA32-1283113657-1041 Report - Disclosures of Climate Related Matters in the Financial Statements Financial reporting, Sustainable finance Report DOWNLOAD 1.35 MB
ESMA32-193237008-3341 28th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 403.17 KB
Related documents List of decisions published in the Extracts from the EECS’s Database of Enforcement
Summary
Translated versions
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA32-63-1224 26th Extract of EECS's Database of Enforcement Financial reporting Report DOWNLOAD 569.85 KB
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
ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 641.78 KB
ESMA32-63-1101 Enforcers 2020 activity report Issuer disclosure Report DOWNLOAD 876.29 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA42-111-5349 Fast Track Peer Review Report - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Report DOWNLOAD 1.33 MB
ESMA42-111-4128 PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION - Country report DE Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Report DOWNLOAD 285.02 KB
Related documents ESMA Statement on Assessment of German Financial Reporting Regime
Summary
Translated versions
ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 321.89 KB
ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Issuer disclosure Report DOWNLOAD 1.11 MB
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 441.84 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Issuer disclosure, Audit Report DOWNLOAD 625.18 KB
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 522.76 KB
ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information Financial reporting, Supervisory convergence Report DOWNLOAD 1.86 MB