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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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412 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Issuer disclosure Report DOWNLOAD 1.11 MB
ESMA32-63-951 Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 Issuer disclosure, COVID-19 Statement DOWNLOAD 135.91 KB
ESMA32-60-583 ESEF Conformance suite 2020 test cases Electronic reporting Reference DOWNLOAD 39.68 KB
ESMA32-60-583 zip folder ESEF conformance suite 2020 Electronic reporting Reference DOWNLOAD 1.68 MB
ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 368.97 KB
ESMA32-60-537 ESEF Validation rules 2019 Electronic reporting Reference DOWNLOAD 210.12 KB
ESMA32-60-536 ESEF Taxonomy 2019 Architecture Electronic reporting Reference DOWNLOAD 65.89 KB
ESMA32-60-534 ESMA XBRL Taxonomy Documentation 2019 Electronic reporting Reference DOWNLOAD 301.09 KB
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESEF 2019 ESMA ESEF Taxonomy 2019 Electronic reporting Reference DOWNLOAD 11.59 MB
ESMA32-67-610 EFRAG Conference 28 November 2019 - IFRS and Regulation - Keynote Speech Steven Maijoor Issuer disclosure Speech DOWNLOAD 165.97 KB
ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 35.9 KB
ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Issuer disclosure Letter DOWNLOAD 37.41 KB
ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 154.66 KB
ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Issuer disclosure Letter DOWNLOAD 166.11 KB
ESMA71-99-1236 EU enforcers must monitor closely new reporting standards Issuer disclosure, Audit, Press Releases Press Release DOWNLOAD 150.91 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb Issuer disclosure, Speeches Speech DOWNLOAD 108.62 KB
ESMA32-60-494 ESEF Video Tutorial 3_Script Electronic reporting Reference DOWNLOAD 112.13 KB
ESMA32-61-366 Letter to IFRS IC - June 2019 tentative agenda decisions Issuer disclosure Letter DOWNLOAD 134.47 KB