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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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23 documents
Date Reference Title Sections Type Main document Info
ESMA32-60-727 Final Report draft RTS amending RTS on ESEF 2021 Issuer disclosure, Electronic reporting Final Report DOWNLOAD 9.47 MB
ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF Issuer disclosure, Electronic reporting Final Report DOWNLOAD 6.5 MB
ESMA31-62-1002 Final report on draft regulatory technical standards under the Prospectus Regulation Issuer disclosure Final Report DOWNLOAD 1.46 MB
2015/1136 EEA prospectus activity in 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 578.07 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2014/1278 Report on the equivalence of the Indian Accounting Standards Issuer disclosure, Audit Final Report DOWNLOAD 1.7 MB
2014/1277 ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 211.96 KB
2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 285.12 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/342 Languages accepted for the purpose of the scrutiny of the Prospectus and requirements of translation of the Summary - March 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 194.98 KB
2013/1943 ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 338.17 KB
2013/1664 Review of Accounting Practices - Comparability of IFRS Financial Statements of Financial Institutions in Europe Issuer disclosure Final Report DOWNLOAD 1.3 MB
2013/741 ESMA Data on Prospectuses Approved and Passported—January 2012 to December 2012 Prospectus, Issuer disclosure Final Report DOWNLOAD 457.11 KB
2013/619 Comparison of liability regimes in Member States in relation to the Prospectus Directive Prospectus, Issuer disclosure Final Report DOWNLOAD 596.91 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2012/603 ESMA Data on Prospectuses Approved and Passported - January 2012 to June 2012 Prospectus, Issuer disclosure Final Report DOWNLOAD 431.12 KB
2012/602 ESMA Data on Prospectuses Approved and Passported - January 2011 to December 2011 Prospectus, Issuer disclosure Final Report DOWNLOAD 573.49 KB