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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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24 documents
Date Reference Title Sections Type Main document Info
ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Issuer disclosure, Financial reporting Report DOWNLOAD 3.69 MB
ESMA32-63-1101 Enforcers 2020 activity report Issuer disclosure Report DOWNLOAD 876.29 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA42-111-5349 Fast Track Peer Review Report - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Report DOWNLOAD 1.33 MB
ESMA22-106-2738 Own Initiative SMSG Report II on Covid-19 related Issues Securities and Markets Stakeholder Group Report DOWNLOAD 183.42 KB
ESMA22-105-2740 SMSG - End of Term Report 2020 Securities and Markets Stakeholder Group Report DOWNLOAD 723.28 KB
ESMA42-111-4128 PEER REVIEW ON GUIDELINES ON ENFORCEMENT OF FINANCIAL INFORMATION - Country report DE Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Report DOWNLOAD 285.02 KB
Related documents ESMA Statement on Assessment of German Financial Reporting Regime
Summary
Translated versions
ESMA32-63-846 Enforcement and regulatory activities of European enforcers in 2019 Issuer disclosure Report DOWNLOAD 1.11 MB
ESMA32-334-150 Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines Issuer disclosure, Supervisory convergence Report DOWNLOAD 800.36 KB
ESMA22-106-1731 SMSG Credit Ratings Disclosures advice Securities and Markets Stakeholder Group Report DOWNLOAD 209.66 KB
esma22-106-1710 smsg_advice_on_stor_peer_review Securities and Markets Stakeholder Group Report DOWNLOAD 189.48 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA22-106-1683 SMSG advice on integrating sustainability risks and factors in MIFID, the UCITS Directive and AIFMD Securities and Markets Stakeholder Group Report DOWNLOAD 142.78 KB
ESMA22-106-1684 SMSG advice on draft RTS amending the PRIIPs Delegated Regulation Securities and Markets Stakeholder Group Report DOWNLOAD 96.91 KB
ESMA22-16-1603 SMSG End of Term Report 2018 Securities and Markets Stakeholder Group Report DOWNLOAD 649.37 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
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA22-106-535 SMSG Report on Access to public capital markets for SMEs Securities and Markets Stakeholder Group Report DOWNLOAD 1.11 MB
ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Issuer disclosure, Financial reporting Report DOWNLOAD 1.58 MB
ESMA32-51-382 Enforcement and Regulatory Activities of Accounting Enforcers in 2016 Issuer disclosure Report DOWNLOAD 657.13 KB