ESMA Library

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

617 documents
Date Sort ascending Reference Title Sections Type Main document Info
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
Ares(2024) 3056562 Letter from the European Commission on the DLT Pilot Regime Implementation Digital Finance and Innovation, Trading Letter DOWNLOAD 152.24 KB
Related documents Letter to EU institutions on DLT Pilot Regime Implementation
Summary
Translated versions
ESMA75-117376770-460 Letter to EU institutions on DLT Pilot Regime Implementation Digital Finance and Innovation, Trading Letter DOWNLOAD 150.42 KB
Related documents Letter from the European Commission on the DLT Pilot Regime Implementation
Summary
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ESMA43-1868696574-770 Decision to impose fines in respect of infringements committed by Scope Ratings GmbH Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 591.09 KB
ESMA43-1868696574-745 Public Notice on the decision to impose fines in respect of infringements committed by Scope Ratings GmbH Board of Supervisors, Credit Rating Agencies Decision DOWNLOAD 135.04 KB
ESMA32-1188985980-348 Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.32 KB
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
BoA-D-2024-01 Board of Appeal of the ESAs - Decision in the appeal by Dubai Commodities Clearing Corporation (DCCC) vs ESMA Board of Appeal, CCP Decision DOWNLOAD 450.53 KB
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
ESMA64-829630486-245 Decision on the extension of the reserve lists ending 31/12/2023 Careers Decision DOWNLOAD 161.65 KB
ESMA32-64431002-518 Letter to IASB on Exposure Draft Annual Improvements – Volume 11 Corporate Finance, Issuer disclosure Letter DOWNLOAD 226.18 KB
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
BoA-D-2023-03 Board of Appeal of the ESAs - Decision on Dubai Commodities Clearing Corporation (DCCC) vs ESMA Board of Appeal Decision DOWNLOAD 313.35 KB
ESMA32-1283113657-1080 Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 427.69 KB
Related documents Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15
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ESMA32-1283113657-1118 Letter to EFRAG on due process on the IASB’s Request for Information on the Post Implementation Review of IFRS 15 Financial reporting Letter DOWNLOAD 440.37 KB
Related documents Letter to IASB on the request for Information on the Post Implementation Review of IFRS 15
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ESMA75-840896669-45 Effective application of the MiCA Regulation Digital Finance and Innovation Letter DOWNLOAD 166.93 KB
ESMA32-1188985980-284 Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 319.43 KB
Related documents Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment
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Translated versions
ESMA32-1188985980-283 Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment Financial reporting Letter DOWNLOAD 330.37 KB
Related documents Letter to EFRAG on the IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Impairment
Summary
Translated versions
BoA-D-2023-01 Board of Appeal of the ESAs - Decision on Euroins Insurance Group AD vs EIOPA Board of Appeal Decision DOWNLOAD 280.05 KB
BoA-D-2023-02 Board of Appeal of the ESAs - Decision on Euroins Insurance Group AD vs EIOPA on a plea of inadmissibility Board of Appeal Decision DOWNLOAD 353.27 KB