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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
2015/1258 ESMA submission to IFRS IC on IAS 20 Financial reporting Letter DOWNLOAD 79.26 KB
2015/1135 17th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 466.55 KB
Related documents ESMA Guidelines on enforcement of financial information
Summary
Translated versions
2015/1068 Press Release - ESMA publishes guidelines for issuers performance measures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 89.06 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Financial reporting Letter DOWNLOAD 29.66 KB
2015/662 Press release: ESMA sees improved transparency of issuers financial statements – more information needed on forbearance practices and impairment tests Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 140.76 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Financial reporting Letter DOWNLOAD 27.23 KB
2014/1566 Draft Regulatory Technical Standards on European Electronic Access Point (EEAP) Transparency Consultation Paper DOWNLOAD 2.23 MB
2014/1373 16th Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 315.55 KB
2014/1310 Press Release - ESMA sets enforcement priorities for listed companies’ financial statements Issuer disclosure, Financial reporting Press Release DOWNLOAD 141.27 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2014-1293 ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Guidelines & Recommendations DOWNLOAD 405.13 KB
2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Technical Standards DOWNLOAD 810.07 KB
Related documents ESMA consults on major shareholders disclosures Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive
Summary
Translated versions
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/377 15th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 501 KB
2014/302 ESMA consults on major shareholders disclosures Issuer disclosure, Transparency Press Release DOWNLOAD 93.61 KB
2014/300 Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Consultation Paper DOWNLOAD 883.94 KB