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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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763 documents
Date Reference Title Sections Type Main document Info
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA24-229244789-4600 Summary of Conclusions SMSG - 6 October 2023 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 251.84 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
ESMA22-1669215091-5472 Summary of conclusions Management Board - 3 October 2023 Management Board Summary of Conclusions DOWNLOAD 320.87 KB
ESMA22-1669215091-5478 Summary of conclusions TRACE DBP - 4 October 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 173.37 KB
ESMA22-1669215091-5476 Summary of conclusions Board of Supervisors - 3-4 October 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 517.93 KB
ESMA22-1669215091-5394 Summary of conclusions joint Board of Supervisors and Securities and Markets Stakeholder Group meeting - 5 July 2023 Board of Supervisors, Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 171.43 KB
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
Related documents Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
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
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
ESMA75-840896669-45 Effective application of the MiCA Regulation Digital Finance and Innovation Letter DOWNLOAD 166.93 KB
ESMA22-1669215091-5388 Summary of Conclusions SMSG - 6 July 2023 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 251.37 KB
ESMA32-1188985980-284 Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 319.43 KB
Related documents Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
ESMA32-1188985980-283 Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 330.37 KB
Related documents Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
ESMA22-1669215091-5304 Summary of conclusions TRACE DBP - 17 May 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 220.84 KB
ESMA22-106-4559 Summary of conclusions Management Board - 22 March 2023 Management Board Summary of Conclusions DOWNLOAD 265.24 KB
ESMA22-106-2422 Summary of conclusions Board of Supervisors - 28 May 2020 Board of Supervisors Summary of Conclusions DOWNLOAD 294.78 KB
ESMA22-106-3111 Summary of conclusions Board of Supervisors - 5 November 2020 Board of Supervisors Summary of Conclusions DOWNLOAD 305.22 KB
ESMA22-1669215091-5358 Summary of conclusions Board of Supervisors - 4-5 July 2023 Board of Supervisors Summary of Conclusions DOWNLOAD 522.21 KB
ESMA 32-992851010-1019 Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards Financial reporting, Sustainable finance Letter DOWNLOAD 273.97 KB
ESMA32-992851010-1018 Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities Financial reporting, Sustainable finance Letter DOWNLOAD 237.73 KB