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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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8 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 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
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/218 ToR Audit Working Group Audit Reference DOWNLOAD 113.35 KB
2014/1344 ESMA Response to public consultation on the IAS Regulation Issuer disclosure, Audit Reference DOWNLOAD 305.48 KB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB