ESMA Library

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

277 documents
Date Reference Sort descending Title Sections Type Main document Info
08-713b CESR statement - Fair value measurement and related disclosures of financial instruments in illiquid markets CESR Archive Statement DOWNLOAD 359.83 KB
08-839 Joint statement from CESR, CEBS and CEIOPS Regarding the latest developments in accounting CESR Archive Statement DOWNLOAD 69.31 KB
08-937 CESR statement on the reclassification of financial instruments and other related issues CESR Archive Statement DOWNLOAD 95.12 KB
09-575 Statement on the application of and disclosures related to the reclassification of financial instruments CESR Archive Statement DOWNLOAD 186.44 KB
10-1083 Follow-up Statement on Application of Disclosure Requirements Related to Financial Instruments in the 2009 Financial Statements CESR Archive Statement DOWNLOAD 282.3 KB
10-333 Technical Advice - The Equivalence between the Japanese Regulatory and Supervisory Framework and the EU Regulatory Regime for Credit Rating Agencies CESR Archive, Credit Rating Agencies Technical Advice DOWNLOAD 4.59 MB
2011/11 Public statement of consultation practices About ESMA Statement DOWNLOAD 102.44 KB
2011/144 Final advice - ESMA´s Technical Advice to the Commission on Fees for CRAs Credit Rating Agencies Technical Advice DOWNLOAD 1.72 MB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB
2011/226 Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 36.9 KB
2011/266 Public statement - harmonised regulatory action on short-selling in the EU Short Selling, Press Releases Statement DOWNLOAD 97.39 KB
2011/323 Final report - ESMA's technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Technical Advice DOWNLOAD 797.56 KB
2011/36 Public statement - Framework for third country prospectuses under Article 20 of the Prospectus Directive Prospectus, Issuer disclosure Statement DOWNLOAD 317.51 KB
2011/37 Public statement - ESMA statement on Israeli laws and regulations on prospectuses Prospectus, Issuer disclosure Statement DOWNLOAD 187.46 KB
2011/379 Final report - ESMA's technical advice to the European Commission on possible implementing measures of the Alternative Investment Fund Managers Directive Fund Management Technical Advice DOWNLOAD 3.51 MB
2011/39 Update on measures adopted by competent authorities on short selling CESR Archive Statement DOWNLOAD 287.67 KB
2011/397 Public statement on sovereign debt in IFRS financial statements Issuer disclosure, Corporate Governance, Financial reporting, Press Releases Statement DOWNLOAD 189.46 KB
2012/137 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Technical Advice DOWNLOAD 1.32 MB
2012/236 ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS Short Selling, Market Integrity Technical Advice DOWNLOAD 509.39 KB
2012/259 Technical advice on CRA regulatory equivalence - US, Canada and Australia Credit Rating Agencies Technical Advice DOWNLOAD 697.78 KB