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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA74-1103241886-945 |
ESMA Statement on Pre-close calls |
Market Abuse, Market Integrity |
Statement |
DOWNLOAD 143.04 KB |
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ESMA32-193237008-3394 |
List of decisions published in the Extracts from the EECS’s Database of Enforcement |
Financial reporting |
Reference |
DOWNLOAD 310.34 KB |
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Related documents |
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Summary |
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Translated versions |
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ESMA32-193237008-8267 |
29th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 454.47 KB |
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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 |
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Market makers - XLS |
Market makers and authorised primary dealers who are using the exemption under the SSR - XLS |
Short Selling |
Reference |
DOWNLOAD 40.72 KB |
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Market makers - pdf |
Market makers and authorised primary dealers who are using the exemption under the SSR - PDF |
Short Selling |
Reference |
DOWNLOAD 453.92 KB |
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Net short thresholds |
Net short position notification thresholds for sovereign issuers |
Short Selling |
Reference |
DOWNLOAD 27.35 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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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 |
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ESMA32-1399193447-616 |
Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 165.72 KB |
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ESMA32-1399193447-617 |
Application form Call for candidates ISC CWG for Corporate Reporting |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 44.38 KB |
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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 |
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ESMA50-524821-3002 |
Working Paper on Market impacts of the 2020 short selling bans |
Risk monitoring, Short Selling |
Report |
DOWNLOAD 742.21 KB |
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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 |
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ESMA32-1283113657-1139 |
Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 |
Financial reporting, Speeches, Sustainable finance |
Speech |
DOWNLOAD 190.06 KB |
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Related documents |
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Summary |
State of play in financial reporting
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Translated versions |
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ESMA32-1399193447-528 |
Call for Expression of Interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 160.09 KB |
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ESMA32-1399193447-527 |
Application form - Call for expression of interest ISC CWG for Corporate Reporting |
Financial reporting |
Reference |
DOWNLOAD 44.92 KB |
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ESMA50-164-770 |
Links to national websites where net short positions in shares are disclosed |
Short Selling |
Reference |
DOWNLOAD 123.78 KB |
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ESMA32-1283113657-1041 |
Report - Disclosures of Climate Related Matters in the Financial Statements |
Financial reporting, Sustainable finance |
Report |
DOWNLOAD 1.35 MB |
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