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ESMA32-63-951 |
Accounting implications of the COVID-19 outbreak on the calculation of expected credit losses in accordance with IFRS 9 |
Issuer disclosure, COVID-19 |
Statement |
DOWNLOAD 135.91 KB |
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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 |
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ESMA32-334-150 |
Report On the use of Alternative Performance Measures and on the compliance with ESMA’s APM Guidelines |
Issuer disclosure, Supervisory convergence |
Report |
DOWNLOAD 800.36 KB |
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ESMA32-67-610 |
EFRAG Conference 28 November 2019 - IFRS and Regulation - Keynote Speech Steven Maijoor |
Issuer disclosure |
Speech |
DOWNLOAD 165.97 KB |
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ESMA32-61-378 |
Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction |
Issuer disclosure |
Letter |
DOWNLOAD 35.9 KB |
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ESMA32-61-369 |
Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction |
Issuer disclosure |
Letter |
DOWNLOAD 37.41 KB |
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ESMA32-61-379 |
Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies |
Issuer disclosure |
Letter |
DOWNLOAD 154.66 KB |
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ESMA32-61-380 |
Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies |
Issuer disclosure |
Letter |
DOWNLOAD 166.11 KB |
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ESMA71-99-1236 |
EU enforcers must monitor closely new reporting standards |
Issuer disclosure, Audit, Press Releases |
Press Release |
DOWNLOAD 150.91 KB |
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ESMA32-63-791 |
European common enforcement priorities for 2019 annual financial reports |
Issuer disclosure, Audit |
Statement |
DOWNLOAD 482.56 KB |
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ESMA71-319-144 |
Speech by Steven Maijoor on Corporate Governance in Zagreb |
Issuer disclosure, Speeches |
Speech |
DOWNLOAD 108.62 KB |
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ESMA32-61-368 |
Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts |
Audit |
Letter |
DOWNLOAD 340.73 KB |
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ESMA32-61-369 |
Comment letter to IASB regarding its ED - Amendments to IFRS 17 Insurance Contracts |
Audit |
Letter |
DOWNLOAD 344.51 KB |
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ESMA32-61-366 |
Letter to IFRS IC - June 2019 tentative agenda decisions |
Issuer disclosure |
Letter |
DOWNLOAD 134.47 KB |
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ESMA32-61-359 |
Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 355.64 KB |
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ESMA32-61-352 |
Letter to IFRS Foundation - Exposure Draft on proposed amendments to the due process handbook - |
Issuer disclosure, Audit |
Letter |
DOWNLOAD 353.36 KB |
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ESMA32-61-356 |
Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project |
Issuer disclosure |
Letter |
DOWNLOAD 101.44 KB |
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ESMA32-61-353 |
ESMA response to the EFRAG consultation on Equity Instruments – Research On Measurement Project |
Issuer disclosure |
Reference |
DOWNLOAD 233.05 KB |
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ESMA32-61-351 |
Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform |
Audit |
Letter |
DOWNLOAD 222.98 KB |
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ESMA32-61-354 |
Letter to IASB on Exposure Draft Interest Rate Benchmark Reform |
Audit |
Letter |
DOWNLOAD 221.71 KB |
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