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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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200 documents
Date Reference Title Sections Type Main document Info
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
ESMA32-51-818 Letter to the EC on next steps following Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency Letter DOWNLOAD 277.21 KB
ESMA32-60-707 Letter to EC on ESAP targeted consultation Transparency Letter DOWNLOAD 159.36 KB
ESMA32-60-721 Press release - ESMA supports increasing corporate transparency through ESAP Press Releases, Transparency Press Release DOWNLOAD 79.28 KB
ESMA32-60-709 ESMA's response to EC targeted consultation on ESAP Transparency Reference DOWNLOAD 272.76 KB
ESMA32-61-438 ESMA response to EFRAG DEA IFRS 17 Prospectus, Financial reporting Reference DOWNLOAD 162.79 KB
ESMA32-67-765 Speech Steven Maijoor - The three paradoxes of sustainability reporting and how to address them Financial reporting, Speeches, Sustainable finance, Transparency Speech DOWNLOAD 123.06 KB
ESMA32-67-142 Compliance table on ESMA Guidelines on the enforcement of financial information Issuer disclosure, Financial reporting Compliance table DOWNLOAD 150.56 KB
ESMA31-67-127 Question and answers on Transparency Directive (TD) Brexit, Issuer disclosure, Prospectus, Supervisory convergence, Transparency Q&A DOWNLOAD 352.79 KB
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA32-63-845 24th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 321.89 KB
ESMA31-67-742 Public statement on publication deadlines under the Transparency Directive COVID-19, Transparency Statement DOWNLOAD 88.72 KB
ESMA32-67-613 Report on amendments to ESMA Guidelines on enforcement of financial information Transparency Final Report DOWNLOAD 272.06 KB
ESMA32-50-218 Guidelines on enforcement of financial information Transparency Guidelines & Recommendations DOWNLOAD 332.95 KB
ESMA32-63-717 23rd Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 441.84 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB