ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
160 documents
Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
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ESMA32-60-795 | ESEF Conformance Suite 2021 | Electronic reporting | Reference | DOWNLOAD 49.05 KB | ||
ESMA71-99-1751 | Press Release - European enforcers target COVID-19 and climate-related disclosures | Issuer disclosure, Audit, Financial reporting, Press Releases | Press Release | DOWNLOAD 97.63 KB | ||
ESMA32-63-1186 | Public Statement on the European Common Enforcement Priorities 2021 | Issuer disclosure, Audit, Financial reporting | Statement | DOWNLOAD 151.59 KB | ||
ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | Audit, Financial reporting, Investor protection, Prospectus | Letter | DOWNLOAD 223.92 KB | ||
ESMA32-61-468 | Third Agenda Consultation letter to EFRAG | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 355.42 KB | ||
ESMA32-61-457 | Third Agenda Consultation letter to the IASB | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 355.57 KB | ||
ESMA32-334-419 | Response to IFRS Foundation - Changes to the Constitution for a future ISSB | Issuer disclosure, Audit | Letter | DOWNLOAD 159.18 KB | ||
ESMA32-60-727 | Final Report draft RTS amending RTS on ESEF 2021 | Issuer disclosure, Electronic reporting | Final Report | DOWNLOAD 9.47 MB | ||
ESMA32-67-716 | Report on IFRS 10-11-12 | Issuer disclosure, Audit, Financial reporting | Report | DOWNLOAD 480.12 KB | ||
ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 137.16 KB | ||
ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Issuer disclosure, Audit | Letter | DOWNLOAD 227.89 KB | ||
ESMA32-61-413 | ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment | Issuer disclosure, Audit | Letter | DOWNLOAD 226.02 KB | ||
ESEF 2020 | ESMA ESEF Taxonomy 2020 | Electronic reporting | Reference | DOWNLOAD 11.89 MB | ||
Conformance suite 2020 | Conformance suite 2020 | Electronic reporting | Reference | DOWNLOAD 1.88 MB | ||
ESMA71-99-1422 | Press Release European Common Enforcement Priorities 2020 | Issuer disclosure, Audit, Financial reporting, Press Releases | Press Release | DOWNLOAD 101.44 KB | ||
ESMA32-63-1052 | ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant | Audit | Letter | DOWNLOAD 167.15 KB | ||
ESMA32-63-1051 | ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory | Audit | Letter | DOWNLOAD 133.28 KB | ||
ESMA32-61-418 | ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 | Issuer disclosure, Audit | Letter | DOWNLOAD 160.79 KB | ||
ESMA32-61-397 | ESMA32-61-397 Comment Letter to IASB on ED PFS | Issuer disclosure, Audit | Letter | DOWNLOAD 360.05 KB | ||
ESMA32-61-421 | ESMA32-61-421 Comment Letter to EFRAG on ED PFS | Issuer disclosure, Audit | Letter | DOWNLOAD 233.89 KB |