ESMA Library

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

782 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-992851010-1469 Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance Financial reporting, Issuer disclosure, Sustainable finance Letter DOWNLOAD 88.43 KB
Ares(2024) 3056562 Letter from the European Commission on the DLT Pilot Regime Implementation Digital Finance and Innovation, Trading Letter DOWNLOAD 152.24 KB
Related documents Letter to EU institutions on DLT Pilot Regime Implementation
Summary
Translated versions
ESMA75-117376770-460 Letter to EU institutions on DLT Pilot Regime Implementation Digital Finance and Innovation, Trading Letter DOWNLOAD 150.42 KB
Related documents Letter from the European Commission on the DLT Pilot Regime Implementation
Summary
Translated versions
ESMA32-1188985980-348 Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.32 KB
ESMA32-1188985980-347 Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.8 KB
ESMA24-450544452-2071 Verena Ross' speech at Finanzplatztag, 7 March 2024 Speeches Speech DOWNLOAD 90.57 KB
ESMA91-1505572268-3648 Klaus Löber's speech at the Eurex Derivatives Forum, 29 February 2024 CCP, Speeches Speech DOWNLOAD 179.16 KB
ESMA24-671865080-1097 Verena Ross' speech at EU-Asia Financial Services Dialogue, 29 February 2024 Digital Finance and Innovation, Speeches, Sustainable finance Speech DOWNLOAD 220.95 KB
Related documents
Summary

Sustainable and digital finance: taking stock of challenges and initiatives in the EU.

Translated versions
ESMA32-1283113657-1108 Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 229.35 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
ESMA32-389550249-174 Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements Financial reporting, Issuer disclosure Letter DOWNLOAD 224.52 KB
ESMA32-1283113657-1139 Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 Financial reporting, Speeches, Sustainable finance Speech DOWNLOAD 190.06 KB
Related documents
Summary

State of play in financial reporting

Translated versions
ESMA34-44599010-313 Verena Ross' speech at EFAMA Investment Management Forum, 24 November 2023 Fund Management, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 181.58 KB
ESMA75-840896669-368 Verena Ross' speech at Malta FSA Forum on MiCA, 16 November 2023 Digital Finance and Innovation, Speeches Speech DOWNLOAD 186.54 KB
Related documents
Summary

Innovation with protection: the next steps on the MiCA journey

Translated versions
ESMA71-545613100-2381 Froukelien Wendt's keynote speech at EACH CCP Risk Management Summit, 19 October 2023 CCP, Speeches Speech DOWNLOAD 115.85 KB
ESMA24-450544452-1852 Verena Ross Opening Statement - 2023 ECON Annual Hearing, 23 October 2023 About ESMA, Board of Supervisors, Digital Finance and Innovation, Investor protection, Market data, Risk monitoring, Speeches, Supervisory convergence, Sustainable finance Speech DOWNLOAD 163.29 KB
Related documents Annex to the Opening Statement - 2023 ECON Annual Hearing, 23 October 2023
Summary
Translated versions
ESMA32-1283113657-1080 Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 427.69 KB
Related documents Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
ESMA32-1283113657-1118 Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 440.37 KB
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
Summary
Translated versions
ESMA12-2121844265-3180 Verena Ross' speech at OPTIC 2023 – Brussels, 17 October 2023 Digital Finance and Innovation, Speeches Speech DOWNLOAD 146.21 KB
ESMA75-840896669-45 Effective application of the MiCA Regulation Digital Finance and Innovation Letter DOWNLOAD 166.93 KB