ESMA Library

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

370 documents
Date Sort ascending Reference Title Sections Type Main document Info
2013/1932 Deadlines for the submission of draft technical standards Prospectus, Issuer disclosure Letter DOWNLOAD 51.91 KB
2013/1970 Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus Prospectus, Issuer disclosure Technical Standards DOWNLOAD 713.74 KB
2013/1951 IASB's Discussion Paper-A Review of the Conceptual Framework for financial Reporting Issuer disclosure Letter DOWNLOAD 612.18 KB
2013/1952 EFRAG draft comment letter on the IASB's Discussion Paper on A reveiw of the Conceptual Framework for Financial reporting Issuer disclosure Letter DOWNLOAD 630.89 KB
2013/1944 Format of the base prospectus and consistent application of Article 26(4) of the Prospectus Regulation Prospectus, Issuer disclosure Opinion DOWNLOAD 75.6 KB
2013/1943 ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 338.17 KB
2013/1665 ESMA - Financial institutions must improve financial statement disclosures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 98.66 KB
2013/1664 Review of Accounting Practices - Comparability of IFRS Financial Statements of Financial Institutions in Europe Issuer disclosure Final Report DOWNLOAD 1.3 MB
2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Issuer disclosure Letter DOWNLOAD 90.08 KB
2013/1645 ESMA clarifies shareholder cooperation in takeover situations Issuer disclosure, Corporate Governance, Press Releases Press Release DOWNLOAD 86.55 KB
2013/1643 Cover Note - Public statement containing information on shareholder cooperation and acting in concert under the Takeover Bids Directive (ESMA/2013/1642) Issuer disclosure, Corporate Governance Reference DOWNLOAD 145.01 KB
2013/1642 Information on shareholder cooperation and acting in concert under the Takeover Bids Directive Issuer disclosure, Corporate Governance Statement DOWNLOAD 321.63 KB
2013/1635 ESMA announces financial statements’ enforcement priorities for 2013 Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 94.29 KB
2013/1634 European common enforcement priorities for 2013 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 152.24 KB
2013/1553 ESMA Comment Letter to EFRAG on the IASB Exposure Draft Insurance Contracts Issuer disclosure Letter DOWNLOAD 257.43 KB
2013/1245 IASB’s Exposure Draft on Leases (EFRAG) Issuer disclosure Letter DOWNLOAD 172.89 KB
2013/1244 IASB’s Exposure Draft on Leases Issuer disclosure Letter DOWNLOAD 174.68 KB
2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Issuer disclosure Letter DOWNLOAD 209.89 KB
2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Issuer disclosure Letter DOWNLOAD 209.92 KB
2013/1013 Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 540.55 KB