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ESMA Library

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

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33 documents
Date Reference Title Sections Type Main document Info
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
2011/36 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
2011/397 Public statement on sovereign debt in IFRS financial statements Issuer disclosure, Corporate Governance, Financial reporting, Press Releases Statement DOWNLOAD 189.46 KB
2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions Issuer disclosure, Financial reporting Statement DOWNLOAD 220.43 KB
2013/1634 European common enforcement priorities for 2013 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 152.24 KB
2013/1642 Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 321.63 KB
2013/84 Feedback statement on the consultation regarding the role of the proxy advisory industry Issuer disclosure, Corporate Governance Statement DOWNLOAD 559.31 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2015/1608 Public Statement - ECEP 2015 Issuer disclosure, Financial reporting Statement DOWNLOAD 210.15 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
2016/1062 Announcement Alternative Performance Measures Guidelines in force Issuer disclosure Statement DOWNLOAD 119.56 KB
ESMA/2014/677-REV Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 368.97 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
ESMA32-334-245 ESMA response to EC Consultation on NFRD Issuer disclosure, Sustainable finance Statement DOWNLOAD 429.86 KB
Related documents ESMA response to EC Consultation on NFRD
Summary
Translated versions
ESMA32-339-208 Public statement on Transparency on implementation of IFRS 17 Insurance Contracts Issuer disclosure Statement DOWNLOAD 168.3 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB