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
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
ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features Issuer disclosure, Audit Letter DOWNLOAD 99.32 KB
ESMA70-145-76 Points for convergence in relation to MAR accepted market practices on liquidity contracts Market Abuse, Market Integrity Opinion DOWNLOAD 166.37 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 KB
ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 373.28 KB
ESMA/2016/1480 MAR Guidelines on commodity derivatives Guidelines and Technical standards, Market Abuse, Market Integrity Guidelines & Recommendations DOWNLOAD 214.29 KB
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Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
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
2016/1478 MAR Guidelines - Delay in the disclosure of inside information Guidelines and Technical standards, Market Abuse, Market Integrity Guidelines & Recommendations DOWNLOAD 184.61 KB
Related documents
Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
2016/1477 MAR Guidelines - Persons receiving market soundings Guidelines and Technical standards, Market Abuse, Market Integrity Guidelines & Recommendations DOWNLOAD 278.79 KB
Related documents
Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SK , SL , SV
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB
2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards About ESMA, Audit, Financial reporting Reference DOWNLOAD 209.65 KB
2016/1465 Comment letter to IASB regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 288.41 KB
2016/1466 Comment letter to EFRAG regarding the proposed IASB’s ED ‘Definition of a Business and Accounting for Previously Held Interests’ Audit, Audit Letter DOWNLOAD 287.78 KB
2016/1412 Final Report on MAR Guidelines on commodity derivatives Guidelines and Technical standards, Market Abuse, Market Integrity Final Report DOWNLOAD 566.52 KB
2016/1164 Letter to the Commissioner Dombrovskis on MAR ITS Market Abuse, Market Integrity Letter DOWNLOAD 205.33 KB
2016/1171 Final Report Draft Implementing Technical Standards on sanctions and measures under MAR Market Abuse, Market Integrity Final Report DOWNLOAD 929.78 KB
2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 Issuer disclosure, Audit Letter DOWNLOAD 87.16 KB