Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
369 documents
Date Reference Title Sections Type Main document Info
ESMA32-51-981 Verena Ross' speech at 2022 EFRAG Conference Where Is Corporate Reporting Heading?, 7 December 2022 Issuer disclosure, Speeches Speech DOWNLOAD 158.92 KB
2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions Issuer disclosure, Financial reporting Statement DOWNLOAD 220.43 KB
2016/215 ToR CRSC Issuer disclosure Reference DOWNLOAD 131.23 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
2013/949 The IASB’s Exposure Draft Regulatory Deferral Accounts (EFRAG) Issuer disclosure Letter DOWNLOAD 209.89 KB
2013/948 The IASB’s Exposure Draft Regulatory Deferral Accounts Issuer disclosure Letter DOWNLOAD 209.92 KB
2013/319 The consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive Issuer disclosure, Prospectus Guidelines & Recommendations DOWNLOAD 540.48 KB
ESMA32-65-391 Terms of Reference - Issuers Standing Committee Issuer disclosure Reference DOWNLOAD 163.31 KB
ESMA32-63-364 Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 Issuer disclosure, Financial reporting Reference DOWNLOAD 292.46 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
2015/1597 Standard form for major holdings Issuer disclosure, Transparency Reference DOWNLOAD 350.81 KB
2015/1596 Standard form for disclosure of Home Member State Issuer disclosure, Transparency Reference DOWNLOAD 344.53 KB
Related documents
Summary
Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SL , SK , SV
ESMA71-319-144 Speech by Steven Maijoor on Corporate Governance in Zagreb Issuer disclosure, Speeches Speech DOWNLOAD 108.62 KB
ESMA 32-67-510 Speech by ESMA Chair Maijoor at Banco de España – CEMFI – FSI High-Level Conference Issuer disclosure Speech DOWNLOAD 288.04 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
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Issuer disclosure, Financial reporting Report DOWNLOAD 1.58 MB
2013/1664 Review of Accounting Practices - Comparability of IFRS Financial Statements of Financial Institutions in Europe Issuer disclosure Final Report DOWNLOAD 1.3 MB