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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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19 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
2013/1634 European common enforcement priorities for 2013 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 152.24 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
2015/1608 Public Statement - ECEP 2015 Issuer disclosure, Financial reporting Statement DOWNLOAD 210.15 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
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 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
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 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
2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions Issuer disclosure, Financial reporting Statement DOWNLOAD 220.43 KB