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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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ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 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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ESMA70-156-1434 |
Compliance table for Guidelines on non-significant benchmarks (ESMA70-145-1209) |
Benchmarks, Guidelines and Technical standards |
Compliance table |
DOWNLOAD 200.08 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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ESMA80 -187-881 |
BMR Brexit Statement updated |
Benchmarks, Brexit |
Statement |
DOWNLOAD 103.87 KB |
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ESMA70-145-114 |
Q&A on the Benchmarks Regulation (BMR) |
Benchmarks, Supervisory convergence |
Q&A |
DOWNLOAD 730.96 KB |
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ESMA81-168987738-671 |
Report on sanctions imposed under the Benchmarks Regulation in 2022 |
Benchmarks |
Report |
DOWNLOAD 362.94 KB |
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ESMA81-1071567537-122 |
Working Group on Euro Risk-Free Rates - 13 November 2023 Meeting Minutes |
Benchmarks |
Reference |
DOWNLOAD 2.35 MB |
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ESMA32-64431002-518 |
Letter to IASB on Exposure Draft Annual Improvements – Volume 11 |
Corporate Finance, Issuer disclosure |
Letter |
DOWNLOAD 226.18 KB |
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ESMA71-545613100-2402 |
Making finance work for a sustainable future - Press Release |
Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Press Releases, Sustainable finance |
Press Release |
DOWNLOAD 297.43 KB |
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ESMA71-702228251-2720 |
ESMA contributions to sustainable finance - visuals |
Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance |
Reference |
DOWNLOAD 829.77 KB |
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ESMA81-1071567537-121 |
Working Group on Euro Risk-Free Rates Final Statement |
Benchmarks |
Statement |
DOWNLOAD 227.23 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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ESMA81-1071567537-90 |
Comparative Table of Available Term €STR Rates |
Benchmarks |
Reference |
DOWNLOAD 256.17 KB |
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ESMA71-702228251-2719 |
2023 European Common enforcement priorities (ECEP) statement - visuals |
Financial reporting, Issuer disclosure, Sustainable finance |
Reference |
DOWNLOAD 864.56 KB |
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