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
2011/212 Letter to the IFRS - Response to the consultation regarding IFRS as the global standard: Setting a strategy for the Foundation's second decade Issuer disclosure Letter DOWNLOAD 590.11 KB
2011/213 Letter to EFRAG - Regarding their draft comment letter to the IFRS Foundation Issuer disclosure Letter DOWNLOAD 24.29 KB
2011/226 Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 36.9 KB
2011/272 Letter to the IFRS Interpretations Committee on its recent tentative agenda decisions and particularly on the issues related to IFRS 8 Issuer disclosure Letter DOWNLOAD 110.2 KB
2011/276 Letter to the EFRAG - regarding its Discussion Paper "Considering the Effects of Accounting Standards" Issuer disclosure Letter DOWNLOAD 155.41 KB
2011/288 Call for evidence - Empty voting Issuer disclosure, Corporate Governance, Transparency Consultation Paper DOWNLOAD 81.13 KB
2011/323 Final report - 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 797.56 KB
2011/316 Comment letter to the IASB regarding its Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 124.5 KB
2011/317 Comment letter to the EFRAG regarding its draft response on the IASB's Exposure draft - Improvements to IFRS Issuer disclosure Letter DOWNLOAD 112.71 KB
2011/356 Comment letter to EFRAG - EFRAG's draft response to the IFRS Interpretations Committee draft response on the Committee's tentative agenda decisions Issuer disclosure Letter DOWNLOAD 67.23 KB
2011/351 Comment letter to IASB - ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 100.68 KB
2011/352 Comment letter to EFRAG - EFRAG's draft response to the IASB ED Mandatory Effective Date IFRS 9 Issuer disclosure Letter DOWNLOAD 36.28 KB
2011/373 Consultation paper - Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 170.93 KB
2011/219 ESMA comment letter on the EU Commission Green Paper - The EU Corporate Governance Framework Issuer disclosure, Corporate Governance Letter DOWNLOAD 496.17 KB
2011/369 ESMA comment letter to the IASB - 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 3.77 MB
2011/370 ESMA comment letter to EFRAG - EFRAG response to the IASB request for views on the 2011 Agenda Consultation Issuer disclosure Letter DOWNLOAD 70.55 KB
2011/397 Public statement on sovereign debt in IFRS financial statements Issuer disclosure, Corporate Governance, Financial reporting, Press Releases Statement DOWNLOAD 189.46 KB
2011/444 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 1.15 MB
2012/10 Interpretation of the Mineral Companies Recommendations for cement companies Prospectus, Issuer disclosure Letter DOWNLOAD 41.27 KB
2012/18 ESMA comment letter to the IASB on its ED Investment Entities Issuer disclosure Letter DOWNLOAD 314.73 KB