ESMA Library

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

369 documents
Date Sort descending Reference Title Sections Type Main document Info
2014/1210 Letter to IFRS IC on Core Inventories Issuer disclosure Letter DOWNLOAD 32.3 KB
2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Issuer disclosure Letter DOWNLOAD 29.86 KB
2014/1254 Letter to the IASB on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 107.36 KB
2104/1255 Letter to EFRAG on the Discussion Paper Accounting for dynamic risk management Issuer disclosure Letter DOWNLOAD 109.97 KB
2014/1276 ESMA Data on Prospectuses Approved and Passported – January 2013 to December 2013 Prospectus, Issuer disclosure Final Report DOWNLOAD 285.12 KB
2014/1277 ESMA Data on Prospectuses Approved and Passported – January 2014 to June 2014 Prospectus, Issuer disclosure Final Report DOWNLOAD 211.96 KB
2014-1293 ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Guidelines & Recommendations DOWNLOAD 405.13 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2014/1310 Press Release - ESMA sets enforcement priorities for listed companies’ financial statements Issuer disclosure, Financial reporting Press Release DOWNLOAD 141.27 KB
2014/1278 Report on the equivalence of the Indian Accounting Standards Issuer disclosure, Audit Final Report DOWNLOAD 1.7 MB
2014/1344 ESMA Response to public consultation on the IAS Regulation Issuer disclosure, Audit Reference DOWNLOAD 305.48 KB
2014/1395 Letter to the IFRS IC TAD on levies Issuer disclosure Letter DOWNLOAD 37.81 KB
2014/1396 Letter to the IFRS IC TAD on IFRS 12 Issuer disclosure Letter DOWNLOAD 36.36 KB
2014/1449 Letter to the IASB ED Recognition of DTA for Unrealised Losses Issuer disclosure Letter DOWNLOAD 62.9 KB
2014/1450 Letter to the EFRAG DCL on IASB ED Recognition of DTA for Unrealised Losses Issuer disclosure Letter DOWNLOAD 62.94 KB
2014/1451 Letter to the IASB ED Measuring Quoted Investments in Subsidiaries JV and Associates at FV Issuer disclosure Letter DOWNLOAD 83.88 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
2015/24 Letter to the IASB DP Reporting the Financial Effects of Rate Regulation Issuer disclosure Letter DOWNLOAD 141.54 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
2015/60 Letter to the IFRS IC tentative agenda decision related to IFRS 11 Joint Arrangements Issuer disclosure Letter DOWNLOAD 43.36 KB