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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
2014/300 Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Consultation Paper DOWNLOAD 883.94 KB
2014/302 ESMA consults on major shareholders disclosures Issuer disclosure, Transparency Press Release DOWNLOAD 93.61 KB
2014/342 Languages accepted for the purpose of the scrutiny of the Prospectus and requirements of translation of the Summary - March 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 194.98 KB
2014/426 Letter to the IFRS interpretations committee - IAS 1 Issuer disclosure Letter DOWNLOAD 49.77 KB
2014/427 Letter to the IFRS interpretations committee - IAS 12 Issuer disclosure Letter DOWNLOAD 49.41 KB
2014/428 Letter to the IFRS interpretations committee - IAS 19 Issuer disclosure Letter DOWNLOAD 40.88 KB
2014/429 Letter to the IFRS interpretations committee - IAS 32 Issuer disclosure Letter DOWNLOAD 43.77 KB
2014/430 Letter to the IFRS interpretations committee - IFRS 11 Issuer disclosure Letter DOWNLOAD 48.13 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/602 Letter to the IFRS Interpretations Committee - IAS 12 Issuer disclosure Letter DOWNLOAD 114.07 KB
2014/603 Letter to the IFRS Interpretations Committee - IAS 34 Issuer disclosure Letter DOWNLOAD 117.54 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/645 Letter to the IASB - IFRS 3 Business Combinations Issuer disclosure Letter DOWNLOAD 149.08 KB
2014/688 Letter to EFRAG - The role of the business model in financial statements - Research Paper Issuer disclosure Letter DOWNLOAD 192.41 KB
MOU IFRS ESMA IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards Issuer disclosure Reference DOWNLOAD 123.58 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/1157 Letter to EFRAG on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.01 KB
2014/1158 Letter to the IASB on the ED - Investment Entities Applying the Consolidation Exception Issuer disclosure Letter DOWNLOAD 72.45 KB
2014/1186 Consultation paper on draft RTS on prospectus related issues under the Omnibus II Directive Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 670.42 KB
2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive Issuer disclosure, Transparency Technical Standards DOWNLOAD 810.07 KB
Related documents ESMA consults on major shareholders disclosures Draft Regulatory Technical Standards on major shareholdings and indicative list of financial instruments subject to notification requirements under the revised Transparency Directive
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