ESMA Library

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

100 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA35-43-349 Q&As on MiFID II and MiFIR investor protection topics Investor protection, Supervisory convergence Q&A DOWNLOAD 1.18 MB
ESMA70-145-114 Q&A on the Benchmarks Regulation (BMR) Benchmarks, Supervisory convergence Q&A DOWNLOAD 730.96 KB
ESMA34-32-352 Q&A on the Application of the AIFMD Fund Management, Supervisory convergence Q&A DOWNLOAD 805.75 KB
ESMA70-1861941480-56 Q&A on MiFIR data reporting Supervisory convergence, Trading Q&A DOWNLOAD 1.26 MB
ESMA70-156-4448 Q&As - Central Securities Depositories Regulation Post Trading, Supervisory convergence Q&A DOWNLOAD 608.2 KB
ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 211.67 KB
ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) Audit, Financial reporting, Investor protection, Prospectus Letter DOWNLOAD 223.92 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
ESMA32-51-818 Letter to the EC on next steps following Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency Letter DOWNLOAD 277.21 KB
ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 227.89 KB
ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 226.02 KB
ESMA31-67-127 Question and answers on Transparency Directive (TD) Brexit, Issuer disclosure, Prospectus, Supervisory convergence, Transparency Q&A DOWNLOAD 352.79 KB
ESMA71-99-1423 QA Fast Track Peer Review - Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence Q&A DOWNLOAD 248.14 KB
ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant Audit Letter DOWNLOAD 167.15 KB
ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory Audit Letter DOWNLOAD 133.28 KB
ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Issuer disclosure, Audit Letter DOWNLOAD 160.79 KB
ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 360.05 KB