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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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370 documents
Date Reference Title Sections Type Main document Info
2014/602 Letter to the IFRS Interpretations Committee - IAS 12 Issuer disclosure Letter DOWNLOAD 114.07 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/430 Letter to the IFRS interpretations committee - IFRS 11 Issuer disclosure Letter DOWNLOAD 48.13 KB
2014/429 Letter to the IFRS interpretations committee - IAS 32 Issuer disclosure Letter DOWNLOAD 43.77 KB
2014/428 Letter to the IFRS interpretations committee - IAS 19 Issuer disclosure Letter DOWNLOAD 40.88 KB
2014/427 Letter to the IFRS interpretations committee - IAS 12 Issuer disclosure Letter DOWNLOAD 49.41 KB
2014/426 Letter to the IFRS interpretations committee - IAS 1 Issuer disclosure Letter DOWNLOAD 49.77 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
2014/302 ESMA consults on major shareholders disclosures Issuer disclosure, Transparency Press Release DOWNLOAD 93.61 KB
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
2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Issuer disclosure Letter DOWNLOAD 147.07 KB
2014/274 Letter to EFRAG on the ED Annual Improvements to IFRSs 2012 2014 Cycle Issuer disclosure Letter DOWNLOAD 238.31 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
2014/185 Letter to Hans Hoogervorst regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Issuer disclosure Letter DOWNLOAD 194.17 KB
2014/174 ESMA consults on Guidelines for issuers performance measures Issuer disclosure, Press Releases Press Release DOWNLOAD 76.4 KB
2014/175 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 319.12 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
2013/136 Letter to IFRS IC on Accounting for term-structured repo transactions Issuer disclosure Letter DOWNLOAD 122.83 KB
2014/134 Lletter to IFRS IC on a definition of investment related services Issuer disclosure Letter DOWNLOAD 115.8 KB
ESA/2014/001 Letter to Commissioner Barnier, Maystadt Report Issuer disclosure Letter DOWNLOAD 448.88 KB