|
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 |
|
|
ESMA32-193237008-3394 |
List of decisions published in the Extracts from the EECS’s Database of Enforcement |
Financial reporting |
Reference |
DOWNLOAD 310.34 KB |
|
Related documents |
|
Summary |
|
Translated versions |
|
|
|
ESMA32-193237008-8267 |
29th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 454.47 KB |
|
|
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 |
|
|
ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
|
|
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 |
|
|
ESMA63-1678099970-684 |
Procurement plan overview |
Procurement |
Reference |
DOWNLOAD 50.53 KB |
|
|
ESMA/2024/MVP/0001-ExA |
Negotiated procedure – Legal advice for CTP selection procedure – DEADLINE for expression of interest 18/3/2024 |
Procurement |
ONGOING Procedure |
|
|
Related documents |
|
Summary |
This public procurement procedure is for “Legal advice for CTP selection procedure”:
For more information and for expression of interest, please use this link: https://etendering.ted.europa.eu/cft/cft-display.html?cftId=16244
Please note that registration in the eTendering website will give you access to the following functionalities:
- Submission of questions;
- Notifications related to changes to the planned call for tenders.
ESMA strongly advises registering and subscribing to ensure that no information related to the tender procedure is missed.
|
Translated versions |
|
|
|
ESMA32-1399193447-616 |
Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 165.72 KB |
|
|
|
ESMA32-1399193447-617 |
Application form Call for candidates ISC CWG for Corporate Reporting |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 44.38 KB |
|
|
|
BoA-D-2024-01 |
Board of Appeal of the ESAs - Decision in the appeal by Dubai Commodities Clearing Corporation (DCCC) vs ESMA |
Board of Appeal, CCP |
Decision |
DOWNLOAD 450.53 KB |
|
|
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 |
|
|
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 |
|
|
ESMA32-1283113657-1139 |
Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 |
Financial reporting, Speeches, Sustainable finance |
Speech |
DOWNLOAD 190.06 KB |
|
Related documents |
|
Summary |
State of play in financial reporting
|
Translated versions |
|
|
|
ESMA32-1399193447-528 |
Call for Expression of Interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 160.09 KB |
|
|
|
ESMA32-1399193447-527 |
Application form - Call for expression of interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 44.92 KB |
|
|
BoA-D-2023-03 |
Board of Appeal of the ESAs - Decision on Dubai Commodities Clearing Corporation (DCCC) vs ESMA |
Board of Appeal |
Decision |
DOWNLOAD 313.35 KB |
|
|
ESMA32-1283113657-1041 |
Report - Disclosures of Climate Related Matters in the Financial Statements |
Financial reporting, Sustainable finance |
Report |
DOWNLOAD 1.35 MB |
|
|
ESMA32-992851010-1098 |
Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation |
Financial reporting, Sustainable finance |
Reference |
DOWNLOAD 315.94 KB |
|
|
ESMA71-702228251-2719 |
2023 European Common enforcement priorities (ECEP) statement - visuals |
Financial reporting, Issuer disclosure, Sustainable finance |
Reference |
DOWNLOAD 864.56 KB |
|