ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
460 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 | ||
| ESMA32-67-791 | Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) | Audit, Financial reporting, Investor protection, Prospectus | Letter | DOWNLOAD 223.92 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 | ||
| ESMA32-339-183 | Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III | Financial reporting | Letter | DOWNLOAD 114.43 KB | ||
| ESMA32-67-790 | Letter to IFRS IC on rent concessions | Financial reporting | Letter | DOWNLOAD 238.98 KB | ||
| ESMA32-61-467 | Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control | Financial reporting | Letter | DOWNLOAD 276.92 KB | ||
| ESMA32-61-455 | Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control | Financial reporting | Letter | DOWNLOAD 271.29 KB | ||
| ESMA32-61-466 | Letter to IASB on IAS 21 amendments | Financial reporting | Letter | DOWNLOAD 186.7 KB | ||
| ESMA32-61-469 | Letter to EFRAG on IAS 21 amendments | Financial reporting | Letter | DOWNLOAD 189.6 KB | ||
| ESMA32-61-477 | Letter to EFRAG on Rate Regulated Activities | Financial reporting | Letter | DOWNLOAD 194.49 KB | ||
| ESMA32-61-472 | Letter to IASB on Rate Regulated Activities | Financial reporting | Letter | DOWNLOAD 193.76 KB | ||
| ESMA32-63-1192 | 25th Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 641.78 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 | ||
| 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 |