ESMA Library

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

11 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
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 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
2011/39 Update on measures adopted by competent authorities on short selling CESR Archive Statement DOWNLOAD 287.67 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
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
09-575 Statement on the application of and disclosures related to the reclassification of financial instruments CESR Archive Statement DOWNLOAD 186.44 KB
08-937 CESR statement on the reclassification of financial instruments and other related issues CESR Archive Statement DOWNLOAD 95.12 KB
08-839 Joint statement from CESR, CEBS and CEIOPS Regarding the latest developments in accounting CESR Archive Statement DOWNLOAD 69.31 KB
08-713b CESR statement - Fair value measurement and related disclosures of financial instruments in illiquid markets CESR Archive Statement DOWNLOAD 359.83 KB