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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA22-50751485-1486 |
Letter from Chair on prioritisation 2024 |
About ESMA |
Letter |
DOWNLOAD 182.52 KB |
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ESMA32-992851010-1454 |
Response to EFRAG’s consultation on its Exposure Draft on the ESRS for Listed SMEs |
Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 150.21 KB |
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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 |
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Ares(2024) 3056562 |
Letter from the European Commission on the DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 152.24 KB |
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ESMA24-229244789-4738 |
SMSG advice on the consultation on reverse solicitation and the qualification of crypto-assets as financial instruments under MiCA |
Digital Finance and Innovation, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 281.77 KB |
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ESMA75-117376770-460 |
Letter to EU institutions on DLT Pilot Regime Implementation |
Digital Finance and Innovation, Trading |
Letter |
DOWNLOAD 150.42 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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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 |
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ESMA24-229244789-4704 |
SMSG Advice on the Discussion Paper on Digitalisation and Retail Investors Protection |
Digital Finance and Innovation, Investor protection, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 113.45 KB |
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ESMA24-229244789-4699 |
SMSG Advice on the Draft Guidelines on Enforcement of Sustainability Information (GLESI) |
Securities and Markets Stakeholder Group, Sustainable finance |
SMSG Advice |
DOWNLOAD 80.95 KB |
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JC 2024 19 |
Joint SH advice on RTS-ITS on major incident reporting |
Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 197.15 KB |
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JC 2024 18 |
Joint SH advice on RTS on subcontracting of ICT services |
Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 253.86 KB |
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JC 2024 17 |
Joint SH advice on RTS on threat-led penetration testing (TLPT) |
Digital Finance and Innovation, Joint Committee, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 200.59 KB |
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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 |
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ESMA24-229244789-4623 |
SMSG Advice on second MiCA package |
Digital Finance and Innovation, Securities and Markets Stakeholder Group |
SMSG Advice |
DOWNLOAD 215.73 KB |
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ESMA32-64431002-518 |
Letter to IASB on Exposure Draft Annual Improvements – Volume 11 |
Corporate Finance, Issuer disclosure |
Letter |
DOWNLOAD 226.18 KB |
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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 |
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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 |
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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 |
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