ESMA Library

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

532 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA70-156-1616 Response to O. Guersent on the postponement first RTS 2 annual report Trading Letter DOWNLOAD 84.53 KB
ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 340.73 KB
ESMA32-61-369 Comment letter to IASB regarding its ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 344.51 KB
ESMA50-164-2554 Letter to EC - Joint EBA ESMA response on crypto-assets Digital Finance and Innovation Letter DOWNLOAD 93.63 KB
ESMA32-61-366 Letter to IFRS IC - June 2019 tentative agenda decisions Issuer disclosure Letter DOWNLOAD 134.47 KB
ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook Issuer disclosure, Audit Letter DOWNLOAD 355.64 KB
ESMA32-61-352 Letter to IFRS Foundation - Exposure Draft on proposed amendments to the due process handbook - Issuer disclosure, Audit Letter DOWNLOAD 353.36 KB
ESMA32-61-356 Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project Issuer disclosure Letter DOWNLOAD 101.44 KB
ESMA70-156-1432 Letter Chair to O Guersent - Postponement of the first RTS 2 annual report Trading Letter DOWNLOAD 35.78 KB
ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 222.98 KB
ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 221.71 KB
ESMA70-151-2392 Letter to EC - EMIR Refit - hedging exemption in the calculation of the clearing thresholds Post Trading Letter DOWNLOAD 117.26 KB
ESMA32-62-126 letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 Audit Letter DOWNLOAD 178.15 KB
FISMA.C.3/IK/TL/Ares(2019)2120576 EC Art 38 MAR mandate Market Abuse, Market Integrity Letter DOWNLOAD 187.62 KB
ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 570.35 KB
ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 578.77 KB
ESMA32-63-711 Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry Financial reporting Letter DOWNLOAD 312.75 KB
ESMA32-63-699 Letter to IFRS IC - Application of hyperinflationary accounting Financial reporting Letter DOWNLOAD 337.94 KB
ESMA 50-164-2193 Letter to EC - FinTech action plan - ICT cybersecurity and outsourcing Digital Finance and Innovation Letter DOWNLOAD 58.38 KB
ESMA32-63-697 Letter to IFRS IC - Determination of the lease term Financial reporting Letter DOWNLOAD 190.47 KB