ESMA Library

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

419 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Financial reporting Letter DOWNLOAD 114.43 KB
ESMA32-67-790 Letter to IFRS IC on rent concessions Financial reporting Letter DOWNLOAD 238.98 KB
ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 276.92 KB
ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 271.29 KB
ESMA32-61-466 Letter to IASB on IAS 21 amendments Financial reporting Letter DOWNLOAD 186.7 KB
ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Financial reporting Letter DOWNLOAD 189.6 KB
ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Financial reporting Letter DOWNLOAD 194.49 KB
ESMA32-61-472 Letter to IASB on Rate Regulated Activities Financial reporting Letter DOWNLOAD 193.76 KB
ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 641.78 KB
ESMA22-106-3439 SMSG response to the ESMA’s Consultation Report on “EU Money Market Fund Regulation – legislative review” Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 222.51 KB
ESMA22-106-3342 Summary of conclusions SMSG - 24 March 2021 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 97.07 KB
ESMA32-65-324 Call for interest ESMA ECL Workshop Issuer disclosure, Financial reporting Reference DOWNLOAD 39.11 KB
ESMA22-106-3378 SMSG response to the European Commission’s targeted consultation on supervisory convergence and the single rulebook Securities and Markets Stakeholder Group, Supervisory convergence Reference DOWNLOAD 171.54 KB
ESMA22-106-3341 SoC Board of Supervisors and the Securities and Markets Stakeholder Group - 24 March 2021 Board of Supervisors, Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 82.2 KB
ESMA22-106-3375 SMSG advice to the ESA’s Joint Consultation Paper on Taxonomy-related sustainability disclosures Securities and Markets Stakeholder Group, Sustainable finance SMSG Advice DOWNLOAD 227.92 KB
ESMA22-106-3280 SMSG advice to ESMA on its Consultation Paper on “Guidelines on certain aspects of appropriateness and execution-only” Securities and Markets Stakeholder Group SMSG Advice DOWNLOAD 561.81 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
ESMA22-106-3216 Summary of conclusions SMSG - 9 February 2021 Securities and Markets Stakeholder Group Summary of Conclusions DOWNLOAD 108.05 KB