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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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438 documents
Date Reference Title Sections Type Main document Info
ESMA32-60-474 Draft RTS amending Delegated Regulation (EU) 2018/815 on the updates of the taxonomy to be used for the ESEF Issuer disclosure, Electronic reporting Final Report DOWNLOAD 6.5 MB
ESMA32-62-126 letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 Audit Letter DOWNLOAD 178.15 KB
ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, Investor protection, Sustainable finance Final Report DOWNLOAD 371.73 KB
ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 570.35 KB
ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 578.77 KB
ESMA31-62-780 Q&A on Prospectus Related Topics Brexit, Issuer disclosure, Prospectus, Corporate Governance, About ESMA, Prospectus, Supervisory convergence Q&A DOWNLOAD 957.9 KB
ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 137.55 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA32-334-109 Letter to EC - Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting Issuer disclosure Letter DOWNLOAD 420.13 KB
esma32-334-93 Presentation on users needs in relation to corporate reporting Issuer disclosure Reference DOWNLOAD 197.42 KB
ESMA32-65-97 Call for expressions of interest: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Issuer disclosure Reference DOWNLOAD 425.69 KB
ESMA32-65-97 Application form: Consultative Working Group for ESMA’s Corporate Reporting Standing Committee Issuer disclosure Reference DOWNLOAD 38.2 KB
ESMA32-61-290 Letter to EFRAG on IASB Discussion Paper on FICE Audit Letter DOWNLOAD 442.25 KB
ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Audit Letter DOWNLOAD 437.22 KB
ESMA32-63-566 Letter to IFRS IC on IAS 19 Issuer disclosure, Audit Letter DOWNLOAD 130.07 KB
ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 264.23 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA 32-67-510 Speech by ESMA Chair Maijoor at Banco de España – CEMFI – FSI High-Level Conference Issuer disclosure Speech DOWNLOAD 288.04 KB
ESMA31-62-1002 Final report on draft regulatory technical standards under the Prospectus Regulation Issuer disclosure Final Report DOWNLOAD 1.46 MB
ESMA32-51-541 Letter to EC - ESMA answer to Fitness Check of the EU framework on public reporting by companies Issuer disclosure, Audit Letter DOWNLOAD 153.28 KB