ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

109 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-61-369 Comment letter to IASB regarding its ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 344.51 KB
ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook Issuer disclosure, Audit Letter DOWNLOAD 355.64 KB
ESMA32-61-352 Letter to IFRS Foundation - Exposure Draft on proposed amendments to the due process handbook - Issuer disclosure, Audit Letter DOWNLOAD 353.36 KB
ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 222.98 KB
ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 221.71 KB
ESMA32-62-126 letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 Audit Letter DOWNLOAD 178.15 KB
ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, Investor protection, Sustainable finance Final Report DOWNLOAD 371.73 KB
ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 570.35 KB
ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 578.77 KB
ESMA32-61-290 Letter to EFRAG on IASB Discussion Paper on FICE Audit Letter DOWNLOAD 442.25 KB
ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Audit Letter DOWNLOAD 437.22 KB
ESMA32-63-566 Letter to IFRS IC on IAS 19 Issuer disclosure, Audit Letter DOWNLOAD 130.07 KB
ESMA32-51-541 Letter to EC - ESMA answer to Fitness Check of the EU framework on public reporting by companies Issuer disclosure, Audit Letter DOWNLOAD 153.28 KB
ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Issuer disclosure, Audit Report DOWNLOAD 625.18 KB
ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.08 KB
ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 81.11 KB
ESMA32-61-229 Letter to EFRAG on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.09 KB
ESMA32-61-230 Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 83.82 KB
ESMA71-99-623 Press Release on 2017 Enforcement Priorities Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 172.2 KB
ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Audit Letter DOWNLOAD 83.1 KB