ESMA Library

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

209 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-51-541 Letter to EC - ESMA answer to Fitness Check of the EU framework on public reporting by companies Issuer disclosure, Audit Letter DOWNLOAD 153.28 KB
ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Issuer disclosure, Audit Report DOWNLOAD 625.18 KB
ESMA70-145-442 ESMA Opinion on AMF Accepted Market Practice on liquidity contracts Market Abuse, Market Integrity Opinion DOWNLOAD 542.91 KB
ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.08 KB
ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 81.11 KB
ESMA32-61-229 Letter to EFRAG on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.09 KB
ESMA32-61-230 Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 83.82 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
ESMA71-99-623 Press Release on 2017 Enforcement Priorities Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 172.2 KB
ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Audit Letter DOWNLOAD 83.1 KB
ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Audit Letter DOWNLOAD 84.57 KB
ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Audit Letter DOWNLOAD 86.77 KB
ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 952.5 KB
ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 938.27 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
ESMA7--145-100 Final report on MAR ITS on cooperation between competent authorities Market Abuse, Market Integrity Final Report DOWNLOAD 926.19 KB