ESMA Library

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

371 documents
Date Sort ascending Reference Title Sections Type Main document Info
2015/913 Letter to the EFRAG on IASB’s Proposed Amendments to IAS 1 Issuer disclosure Letter DOWNLOAD 30.16 KB
2015/912 Letter to the IASB on IASB’s Proposed Amendments to IAS 1 Issuer disclosure Letter DOWNLOAD 29.93 KB
2015/910 Letter to IFRS IC on Tentative Agenda Decision on IFRIC 14 Issuer disclosure Letter DOWNLOAD 25.35 KB
2015/857 ESMA response to the European Commission consultation on the review of the Prospectus Directive Prospectus, Issuer disclosure Letter DOWNLOAD 241.24 KB
2015/666 ESMA's comment letter regarding the IASB’s Exposure Draft Disclosure Initiative Issuer disclosure Letter DOWNLOAD 241 KB
2015/667 ESMA's comment letter to the EFRAG regarding the IASB’s Exposure Draft Disclosure Initiative Issuer disclosure Letter DOWNLOAD 242.59 KB
2015/662 Press release: ESMA sees improved transparency of issuers financial statements – more information needed on forbearance practices and impairment tests Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 140.76 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2015/261 Letter to EFRAG on IASB ED Amendments to IFRS 2 Issuer disclosure Letter DOWNLOAD 69.37 KB
2015/260 Letter to IASB ED Amendments to IFRS 2 Issuer disclosure Letter DOWNLOAD 59.8 KB
2015/54 Call for candidates for the CRSC CWG Issuer disclosure Reference DOWNLOAD 192.3 KB
2015/60 Letter to the IFRS IC tentative agenda decision related to IFRS 11 Joint Arrangements Issuer disclosure Letter DOWNLOAD 43.36 KB
2015/25 Letter to EFRAG on the IASB's DP Reporting the Financial Effects of Rate Regulation Issuer disclosure Letter DOWNLOAD 141.57 KB
2015/24 Letter to the IASB DP Reporting the Financial Effects of Rate Regulation Issuer disclosure Letter DOWNLOAD 141.54 KB
2014/1452 Letter to the EFRAG DCL on IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Issuer disclosure Letter DOWNLOAD 87.2 KB
2014/1451 Letter to the IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Issuer disclosure Letter DOWNLOAD 83.88 KB
2014/1450 Letter to the EFRAG DCL on IASB ED Recognition of DTA for Unrealised Losses Issuer disclosure Letter DOWNLOAD 62.94 KB
2014/1449 Letter to the IASB ED Recognition of DTA for Unrealised Losses Issuer disclosure Letter DOWNLOAD 62.9 KB
2014/1396 Letter to the IFRS IC TAD on IFRS 12 Issuer disclosure Letter DOWNLOAD 36.36 KB
2014/1395 Letter to the IFRS IC TAD on levies Issuer disclosure Letter DOWNLOAD 37.81 KB