ESMA Library

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

468 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 154.53 KB
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA50-164-1173 Press Release MiFID/MAR Transitional Transparency Calculations Market Abuse, Market Integrity, Trading, Market data, Press Releases Press Release DOWNLOAD 225.44 KB
ESMA71-99-669 ESMA MIFID and MAR Data Systems Market Abuse, Market Integrity, Trading, Market data Reference DOWNLOAD 208.06 KB
ESMA31-69-163 FORM Application form for CFSC CWG Issuer disclosure, Prospectus Reference DOWNLOAD 34.73 KB
ESMA31-69-163 Call for expressions of interest for the Consultative Working Group of ESMA’s Corporate Finance Standing Committee (CFSC) Issuer disclosure, Prospectus Reference DOWNLOAD 275.59 KB
ESMA71-99-623 Press Release on 2017 Enforcement Priorities Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 172.2 KB
ESMA32-63-364 Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 Issuer disclosure, Financial reporting Reference DOWNLOAD 292.46 KB
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 KB
ESMA71-99-602 ESMA appoints new chairs to Standing Committees Board of Supervisors, Issuer disclosure, Prospectus, About ESMA, Digital Finance and Innovation, Market Integrity, Trading, Post Trading Statement DOWNLOAD 143.69 KB
ESMA32-67-423 Letter to the IASB on post-implementation review - IFRS 13 fair value measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 91.23 KB
Related documents Review of Fair Value Measurement in the IFRS financial statements
Summary
Translated versions
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 211.3 KB
ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 212.64 KB
ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Issuer disclosure, Financial reporting Report DOWNLOAD 1.58 MB
ESMA32-60-196 Call for volunteers - Field test European Single Electronic format (ESEF) Issuer disclosure, Electronic reporting Reference DOWNLOAD 251.41 KB
ESMA7--145-100 Final report on MAR ITS on cooperation between competent authorities Market Abuse, Market Integrity Final Report DOWNLOAD 926.19 KB
ESMA70-145-103 Communication on launch of reference data submission under MAR Market Abuse, Market Integrity Opinion DOWNLOAD 132.12 KB
ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features Issuer disclosure, Audit Letter DOWNLOAD 100.51 KB
ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9 - Modification of financial liabilities Issuer disclosure, Audit Letter DOWNLOAD 100.98 KB