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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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213 documents
Date Reference Title Sections Type Main document Info
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
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
ESMA71-99-521 ESMA recommends improvements in financial information enforcement Financial reporting, Press Releases, Supervisory convergence Press Release DOWNLOAD 148.06 KB
Related documents Peer Review on Guidelines on Enforcement of Financial Information
Summary
Translated versions
ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information Financial reporting, Supervisory convergence Report DOWNLOAD 1.86 MB
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
ESMA32-60-172 Invitation to the ESMA European Single Electronic Format Meet-the-Market Workshop Issuer disclosure, Electronic reporting, Transparency Reference DOWNLOAD 270.83 KB
ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 498.99 KB
ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) Issuer disclosure, Financial reporting Reference DOWNLOAD 369.22 KB
ESMA32-65-67 Application Form for CRSC CWG Issuer disclosure, Financial reporting Reference DOWNLOAD 38.09 KB
2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Issuer disclosure, Electronic reporting, Transparency Letter DOWNLOAD 87.44 KB
2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Financial reporting Letter DOWNLOAD 113.55 KB
2016/1682 2016-1682 Press Release on Feedback Statement on ESEF Issuer disclosure, Electronic reporting, Press Releases, Transparency Press Release DOWNLOAD 225.03 KB
2016/1668 2016-1668 ESMA feedback statement on ESEF Issuer disclosure, Electronic reporting, Transparency Report DOWNLOAD 6.98 MB
2016/1660 2016-1660 Comment letter to EFRAG on the Draft endorsement advice on Amendments on IFRS 4 Financial reporting Letter DOWNLOAD 92.19 KB
2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 132.26 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB