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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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369 documents
Date Reference Title Sections Type Main document Info
2013/1645 ESMA clarifies shareholder cooperation in takeover situations Issuer disclosure, Corporate Governance, Press Releases Press Release DOWNLOAD 86.55 KB
2013/1415 ESMA comments on the Draft Report “Should IFRS standards be more European?” Issuer disclosure Letter DOWNLOAD 90.08 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
2013/1665 ESMA - Financial institutions must improve financial statement disclosures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 98.66 KB
2013/1943 ESMA Data on Prospectuses Approved and Passported—January 2013 to June 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 338.17 KB
2013/1944 Format of the base prospectus and consistent application of Article 26(4) of the Prospectus Regulation Prospectus, Issuer disclosure Opinion DOWNLOAD 75.6 KB
2013/1952 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
2013/1951 IASB's Discussion Paper-A Review of the Conceptual Framework for financial Reporting Issuer disclosure Letter DOWNLOAD 612.18 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
2013/1932 Deadlines for the submission of draft technical standards Prospectus, Issuer disclosure Letter DOWNLOAD 51.91 KB
ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Issuer disclosure Letter DOWNLOAD 448.88 KB
2014/134 Lletter to IFRS IC on a definition of investment related services Issuer disclosure Letter DOWNLOAD 115.8 KB
2013/136 Letter to IFRS IC on Accounting for term-structured repo transactions Issuer disclosure Letter DOWNLOAD 122.83 KB
2013/135 Letter to IFRS IC on the distinction between a change in an accounting policy and a change in an accounting estimate Issuer disclosure Letter DOWNLOAD 123.03 KB
2014/175 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 319.12 KB
2014/174 ESMA consults on Guidelines for issuers performance measures Issuer disclosure, Press Releases Press Release DOWNLOAD 76.4 KB
2014/185 Letter to Hans Hoogervorst regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Issuer disclosure Letter DOWNLOAD 194.17 KB
2014/186 Letter to Françoise Flores (EFRAG) regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Issuer disclosure Letter DOWNLOAD 186.09 KB
2014/274 Letter to EFRAG on the ED Annual Improvements to IFRSs 2012 2014 Cycle Issuer disclosure Letter DOWNLOAD 238.31 KB
2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Issuer disclosure Letter DOWNLOAD 147.07 KB