ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
20 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| ESMA12-2121844265-3173 | Final report on Guidelines on position calculation under EMIR | Guidelines and Technical standards, Post Trading, Trade Repositories | Final Report | DOWNLOAD 724.51 KB | ||
| ESMA74-362-2281 | Final report on the Guidelines for reporting under EMIR | Guidelines and Technical standards, Market data, Trade Repositories | Final Report | DOWNLOAD 3.19 MB | ||
| ESMA74-362-2351 | Final report - Guidelines on transfer of data between Trade Repositories under EMIR and SFTR | Market data, Securities Financing Transactions, Trade Repositories | Final Report | DOWNLOAD 714.09 KB | ||
| ESMA74-362-1978 | Final report Technical Advice to EC on simplification and harmonisation of fees to TRs under EMIR and SFTR | Market data, Post Trading, Securities Financing Transactions, Trade Repositories | Final Report | DOWNLOAD 278.42 KB | ||
| ESMA74-362-1853 | Final report Draft Guidelines On periodic information to be submitted to ESMA by Trade Repositories | Market data, Supervisory convergence, Trade Repositories | Final Report | DOWNLOAD 221.11 KB | ||
| ESMA43-370-103 | Final report on TA on EMIR 2.2 CCP fines | CCP, Credit Rating Agencies, Post Trading, Trade Repositories | Final Report | DOWNLOAD 478.11 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 | ||
| 2014/807 | 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 | ||
| 2013/1022 | IFRS Enforcement in Europe in 2012 | Financial reporting | Final Report | DOWNLOAD 195.1 KB | ||
| 2013/218 | Considerations of materiality in financial reporting | Issuer disclosure, Financial reporting | Final Report | DOWNLOAD 446.95 KB | ||
| 2013/2 | European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements | Financial reporting | Final Report | DOWNLOAD 500.65 KB | ||
| 2012/525 | Summary of responses on considerations of materiality in financial reporting | Issuer disclosure, Financial reporting | Final Report | DOWNLOAD 383.4 KB | ||
| 2012/482 | Review of Greek Government Bonds accounting practices | Issuer disclosure, Financial reporting | Final Report | DOWNLOAD 583.61 KB | ||
| 2012/412 | Activity Report on IFRS Enforcement in the European Economic Area in 2011 | Financial reporting | Final Report | DOWNLOAD 345.02 KB | ||
| 2011/372 | Final report - Review of European enforcers on the implementation of IFRS 8 | Financial reporting | Final Report | DOWNLOAD 584.18 KB | ||
| 2011/355 | Report - Activity Report on IFRS Enforcement in 2010 | Financial reporting | Final Report | DOWNLOAD 128.34 KB | ||
| 2011/62 | 10th Extract from EECS's Database of Enforcement Decisions | Financial reporting | Final Report | DOWNLOAD 361.42 KB |