ESMA Library

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

581 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-61-484 ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 256.38 KB
ESMA32-61-473 ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach Issuer disclosure, Financial reporting Letter DOWNLOAD 255.94 KB
ESMA34-45-1485 Letter to EU Commission - Request for support in relation to the report on reverse solicitation Fund Management Letter DOWNLOAD 89.59 KB
EC letter Q&Ss correction Letter from the EU Commission to ESA JC - Q&As correction Joint Committee, Sustainable finance Letter DOWNLOAD 92.43 KB
SFDR EC Q&A CORRECTION EC Q&A on sustainability-related disclosures - correction Joint Committee, Sustainable finance Q&A DOWNLOAD 87.19 KB
FISMA 25/11/2021 Letter from the EU Commission to EP and Council - SFDR RTS Joint Committee, Sustainable finance Letter DOWNLOAD 197.19 KB
ESMA81-459-31 Letter from the Chairman of the EUR Risk Free Rates Working Group to the European Commission with regards to the designation of statutory replacement rates for GBP & JPY LIBOR Benchmarks Letter DOWNLOAD 186.69 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
ESMA70-156-4963 Letter - ESMA to EC on CSDR settlement discipline Post Trading Letter DOWNLOAD 191.34 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
ESMA81-459-6 Letter from Chairman of EUR Risk Free Rates WG to European Commission on the EONIA designation Benchmarks Letter DOWNLOAD 414.8 KB
Joint Committee ESA 2018 Letter IFRS 17 endorsement Joint Committee Letter DOWNLOAD 282.37 KB
EC letter Q&Ss Letter from the EU Commission to ESA JC - Q&As Joint Committee, Sustainable finance Letter DOWNLOAD 199.38 KB
SFDR EC Q&A EC Q&A on sustainability-related disclosures Joint Committee, Sustainable finance Q&A DOWNLOAD 601.99 KB
FISMA 08/07/2021 Letter from the EU Commission to EP and Council - SFDR Joint Committee, Sustainable finance Letter DOWNLOAD 288.48 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Financial reporting Letter DOWNLOAD 114.43 KB
ESMA32-67-790 Letter to IFRS IC on rent concessions Financial reporting Letter DOWNLOAD 238.98 KB
ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 276.92 KB