ESMA Library

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

209 documents
Date Sort ascending Reference Title Sections Type Main document Info
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/1130 Final Report on the Market Abuse Regulation Guidelines Market Abuse, Market Integrity Report DOWNLOAD 852.59 KB
2016/982 Opinion on inside information disclosure under the Market Abuse Regulation Market Abuse Opinion DOWNLOAD 278.89 KB
2016/728 Comment letter to IAASB on Audit Quality Audit, Issuer disclosure Letter DOWNLOAD 537.7 KB
2016/724 Requirements for reference data submission under Article 4 MAR Market Abuse, Market Integrity Statement DOWNLOAD 88.1 KB
2016/218 ToR Audit Working Group Audit Reference DOWNLOAD 113.35 KB
2016/444 CP on MAR GL on information on commodities Market Abuse Consultation Paper DOWNLOAD 486.36 KB
2016/303 CL to EFRAG IFRS PS on materiality Audit Letter DOWNLOAD 69.77 KB
2016/302 CL to IFRS PS on materiality Audit Letter DOWNLOAD 72.14 KB
2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.96 KB
2016/282 CL to the IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.37 KB
2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 53.25 KB
2016/280 CL to the IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 52.52 KB
2016/279 CL to EFRAG SPS Cash flow issues Audit Letter DOWNLOAD 52.99 KB
2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 81.2 KB
2016/172 Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 79.41 KB
2016/162 Consultation paper - Draft Guidelines on the Market Abuse Regulation Market Abuse, Market Integrity Consultation Paper DOWNLOAD 406.76 KB
2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Audit Letter DOWNLOAD 43.93 KB
2016/92 Comment letter to the IFRS IC TAD on IAS 20 Audit Letter DOWNLOAD 42.71 KB
2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Audit Letter DOWNLOAD 29.47 KB