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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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368 documents
Date Reference Title Sections Type Main document Info
2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 194.87 KB
2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Issuer disclosure Letter DOWNLOAD 195.83 KB
2011/35 Call for evidence - Request for technical advice on possible delegated acts concerning the Prospectus Directive (2003/71/EC) as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 3.85 MB
2011/70 ESMA comment letter to the IFRS foundation - Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 38.04 KB
2011/71 ESMA comment letter to EFRSG - EFRAG’s draft response on the Review of the operational efficiency and effectiveness of the IFRS Interpretations Committee Issuer disclosure Letter DOWNLOAD 40.39 KB
2011/89 ESMA comment letter to the IASB on the Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.03 KB
2011/90 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Exposure Draft Hedge Accounting Issuer disclosure Letter DOWNLOAD 263.62 KB
2011/81 Recommendations - ESMA update of the CESR recommendations on the consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive Guidelines and Technical standards, Prospectus, Issuer disclosure Guidelines & Recommendations DOWNLOAD 593.19 KB
2011/67 Feedback statement - Consultation Paper on proposed amendments to CESR Prospectus, Issuer disclosure CESR Document DOWNLOAD 384.63 KB
2011/36 Public statement - Framework for third country prospectuses under Article 20 of the Prospectus Directive Prospectus, Issuer disclosure Statement DOWNLOAD 317.51 KB
2011/37 Public statement - ESMA statement on Israeli laws and regulations on prospectuses Prospectus, Issuer disclosure Statement DOWNLOAD 187.46 KB
2011/82 Press release - ESMA establishes a framework for third country prospectus and applies this new framework to facilitate Israeli issuers access Prospectus, Issuer disclosure, Press Releases Press Release DOWNLOAD 189.19 KB
2011/22 Report - ESMA Data on Prospectuses Approved and Passported - July 2010 to December 2010 Prospectus, Issuer disclosure Final Report DOWNLOAD 134.79 KB
2011/105 ESMA comment letter to EFRAG regarding its draft response on the IASB’s Supplementary Document on the Exposure Draft Financial Instruments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 185.93 KB
2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Issuer disclosure Letter DOWNLOAD 184.93 KB
2011/107 ESMA comment letter to the EFRAG regarding its draft response on the IASB Issuer disclosure Letter DOWNLOAD 235.25 KB
2011/108 ESMA comment letter to the IASB regarding the Supplementary Document on the Exposure Draft Financial In-struments: Amortised Cost and Impairment Issuer disclosure Letter DOWNLOAD 234.97 KB
2011/136 ESMA comment letter to the IFRS Foundation Monitoring Board on its Consultative Report on the Review of the IFRS Foundation's Governance Issuer disclosure Letter DOWNLOAD 369.66 KB
2011/141 Consultation paper - ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 1.45 MB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB