ESMA Library

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

421 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Issuer disclosure, Financial reporting Report DOWNLOAD 3.69 MB
ESMA70-156-4710 Final Report Technical standards for commodity derivatives COVID-19, Trading Final Report DOWNLOAD 954.15 KB
ESMA71-99-1751 Press Release - European enforcers target COVID-19 and climate-related disclosures Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 97.63 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA32-65-324 Call for interest ESMA ECL Workshop Issuer disclosure, Financial reporting Reference DOWNLOAD 39.11 KB
ESMA32-60-727 Final Report draft RTS amending RTS on ESEF 2021 Issuer disclosure, Electronic reporting Final Report DOWNLOAD 9.47 MB
ESMA70-156-4067 (response form) CP Response form - Technical standards for commodity derivatives COVID-19, Trading Reference DOWNLOAD 754.11 KB
ESMA70-156-4067 Consultation Paper - Technical standards for commodity derivatives - MiFIDII Recovery Package COVID-19, Trading Consultation Paper DOWNLOAD 863.42 KB
ESMA70-156-4262 Opinion for the adjustment of the threshold set out in Article 5(2) of SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 429.84 KB
ESMA71-99-1629 ESMA publishes 2020 report on enforcement of corporate disclosure Issuer disclosure Press Release DOWNLOAD 94.13 KB
ESMA32-63-1101 Enforcers 2020 activity report Issuer disclosure Report DOWNLOAD 876.29 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
ESMA32-51-818 Letter to the EC on next steps following Wirecard Issuer disclosure, Guidelines and Technical standards, Supervisory convergence, Transparency Letter DOWNLOAD 277.21 KB
ESMA32-65-324 Call for expression of interest CWG CRSC 2021 Issuer disclosure Reference DOWNLOAD 151.1 KB
ESMA71-99-1573 ESMA appoints new chair of its Corporate Reporting Standing Committee Issuer disclosure Statement DOWNLOAD 78.55 KB