ESMA Library

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

368 documents
Date Sort descending Reference Title Sections Type Main document Info
2012/19 ESMA comment letter to EFRAG regarding IASB’s ED Investment Entities Issuer disclosure Letter DOWNLOAD 71.45 KB
2012/137 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Technical Advice DOWNLOAD 1.32 MB
2012/140 ESMA advises European Commission on Prospectus Directive’s overhaul - Advice covers possible delegated acts Prospectus, Issuer disclosure, Press Releases Press Release DOWNLOAD 115.14 KB
2012/138 ESMA’s technical advice on possible delegated acts concerning the Prospectus Directive as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Letter DOWNLOAD 94.68 KB
2012/180 ESMA comment letter to the IASB on the Exposure Draft - Revenue from Contracts with Customers Issuer disclosure Letter DOWNLOAD 472.46 KB
2012/181 ESMA comment letter to EFRAG regarding IASB's Exposure Draft - Revenue from Contracts with Customers Issuer disclosure Letter DOWNLOAD 109.63 KB
2012/203 ESMA comment letter to EFRAG on their endorsement advice on IFRS 10 – Consolidated Financial Statements Issuer disclosure Letter DOWNLOAD 56.7 KB
2012/212 Discussion Paper - An Overview of the Proxy Advisory Industry. Considerations on Possible Policy Options Issuer disclosure, Corporate Governance Consultation Paper DOWNLOAD 524.85 KB
2012/224 ESMA seeks views on proxy advisors Press Releases, Corporate Governance, Issuer disclosure Press Release DOWNLOAD 170.89 KB
2012/264 Comment letter to EFRAG on its discussion paper - Accounting for business combinations under common control Issuer disclosure Letter DOWNLOAD 213.06 KB
2012/380 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 1.49 MB
2012/415 Call for Evidence on Empty Voting Transparency, Issuer disclosure CESR Document DOWNLOAD 275.66 KB
Related documents Call for evidence - Empty voting
Summary
Translated versions
2012/376 Letter to Eurostat - Suitability of IPSAS for EU Member States Issuer disclosure Letter DOWNLOAD 55.83 KB
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
2012/483 ESMA publishes review of accounting treatment of Greek sovereign debt Issuer disclosure, Financial reporting Press Release DOWNLOAD 122.97 KB
Related documents Review of Greek Government Bonds accounting practices
Summary
Translated versions
2012/518 ESMA response to consultation on the governance of the Monitoring Group, the PIOB and the standard-setting boards and Compliance Advisory Panel operating under IFAC Issuer disclosure Letter DOWNLOAD 101.57 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/465 ESMA comment letter to the IFRS Interpretations Committee regarding its tentative agenda decision on IAS 39 Financial Instruments: Recognition and Measurement – Accounting for different aspects of restructuring Greek government bonds Issuer disclosure Letter DOWNLOAD 199.03 KB
2012/533 Letter to IASB on the draft interpretation Levies Charged by Public Authorities on Entities that Operate in a Specific Market Issuer disclosure Letter DOWNLOAD 85.76 KB
2012/543 Letter to EFRAG on the IASB draft interpretation Levies Charged by Public Authorities on Entities that Operate in a Specific Market Issuer disclosure Letter DOWNLOAD 88.21 KB