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

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284 documents
Date Reference Title Sections Type Main document Info
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
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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
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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
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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
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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
ESMA32-1188985980-276 Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 297.64 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
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ESMA32-1188985980-275 Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 294.76 KB
Related documents Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments
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ESMA70-449-748 Report on the Call for Evidence on pre-hedging Market Abuse, Market Integrity Report DOWNLOAD 385.4 KB
ESMA32-1188985980-272 ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) Financial reporting Letter DOWNLOAD 166.45 KB
ESMA32-63-905 List of decisions included 27th Extract Financial reporting Reference
ESMA32-63-1465 27th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 629.39 KB
ESMA24-436-1547 ESMA letter regarding concerns with changes to the insider list regime Investor protection, Market Integrity, Trading Letter DOWNLOAD 159.66 KB
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
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ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
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ESMA70-145-1396 GOV_BUS_FIN_FEE_templates Market Integrity, Post Trading Reference DOWNLOAD 55.19 KB
ESMA70-145-1397 TRs IC_templates Market Integrity, Post Trading Reference DOWNLOAD 31.25 KB
ESMA70-145-1395 DATA_templates TRs Market Integrity, Post Trading Reference DOWNLOAD 57.17 KB
ESMA70-145-1398 IT_templates Market Integrity, Post Trading Reference DOWNLOAD 178.68 KB
ESMA24-436-1489 Chair Opening Statement ECON, 1 December 2022 - Energy derivative markets CCP, Market Abuse, Market Integrity, Investor protection, Speeches, Trading Speech DOWNLOAD 152.08 KB