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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA22-50751485-1486 |
Letter from Chair on prioritisation 2024 |
About ESMA |
Letter |
DOWNLOAD 182.52 KB |
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ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 KB |
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ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
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Ares(2024) 3056562 |
Letter from the European Commission on the DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 152.24 KB |
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JC 2023 02 |
Joint Committee Q&As relating to the Securitisation Regulation |
Securitisation |
Q&A |
DOWNLOAD 465.03 KB |
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ESMA75-117376770-460 |
Letter to EU institutions on DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 150.42 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
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JC 2023 22 |
Consolidated Q&As on the PRIIPs Key Information Document |
Fund Management, Joint Committee |
Q&A |
DOWNLOAD 1.06 MB |
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ESMA32-1283113657-1108 |
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 229.35 KB |
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JC 2023 18 |
Consolidated Q&A on the SFDR |
Joint Committee, Sustainable finance |
Q&A |
DOWNLOAD 989.81 KB |
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ESMA35-43-349 |
Q&As on MiFID II and MiFIR investor protection topics |
Investor protection, Supervisory convergence |
Q&A |
DOWNLOAD 1.18 MB |
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ESMA35-42-1088 |
Q&A on the European crowdfunding service providers for business Regulation |
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Q&A |
DOWNLOAD 457.72 KB |
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ESMA70-145-114 |
Q&A on the Benchmarks Regulation (BMR) |
Benchmarks, Supervisory convergence |
Q&A |
DOWNLOAD 730.96 KB |
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ESMA32-64431002-518 |
Letter to IASB on Exposure Draft Annual Improvements – Volume 11 |
Corporate Finance, Issuer disclosure |
Letter |
DOWNLOAD 226.18 KB |
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ESMA32-389550249-174 |
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 224.52 KB |
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ESMA70-872942901-35 |
Q&A on MiFID II and MiFIR transparency topics |
Trading |
Q&A |
DOWNLOAD 985.2 KB |
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ESMA32-1283113657-1080 |
Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 |
Financial reporting |
Letter |
DOWNLOAD 427.69 KB |
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ESMA32-1283113657-1118 |
Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 |
Financial reporting |
Letter |
DOWNLOAD 440.37 KB |
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