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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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22 documents
Date Reference Title Sections Type Main document Info
ESMA32-51-370 Q&A on ESMA Guidelines on Alternative Performance Measures Issuer disclosure, About ESMA Q&A DOWNLOAD 368.62 KB
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
ESMA31-67-127 Question and answers on Transparency Directive (TD) Brexit, Issuer disclosure, Prospectus, Supervisory convergence, Transparency Q&A DOWNLOAD 352.79 KB
ESMA42-111-5349 Fast Track Peer Review Report - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Report DOWNLOAD 1.33 MB
ESMA71-99-1423 QA Fast Track Peer Review - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Q&A DOWNLOAD 248.14 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
ESMA31-62-780 Q&A on Prospectus Related Topics Brexit, Issuer disclosure, Prospectus, Corporate Governance, About ESMA, Prospectus, Supervisory convergence Q&A DOWNLOAD 957.9 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
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
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
2016/1668 2016-1668 ESMA feedback statement on ESEF Issuer disclosure, Electronic reporting, Transparency Report DOWNLOAD 6.98 MB
2016/1170 Report on EEA prospectus activity in 2015 Issuer disclosure, Prospectus Report DOWNLOAD 674.63 KB
2016/410 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2015 Issuer disclosure, Financial reporting, Supervisory convergence Report DOWNLOAD 692.52 KB
2013/318 Feedback Statement on proposed amendments to the ESMA update of the CESR recommendations for the consistent implementation of the Prospectuses Regulation regarding mineral companies Prospectus, Issuer disclosure, Transparency CESR Document DOWNLOAD 265.19 KB