ESMA Library

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

8 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Issuer disclosure, Audit Report DOWNLOAD 625.18 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
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
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB