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ESMA32-193237008-8354 |
Letter to IAASB’s on the International Standard on Auditing 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and Proposed Conforming and Consequential Amendments to Other ISAs |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 397.56 KB |
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ESMA32-193237008-3394 |
List of decisions published in the Extracts from the EECS’s Database of Enforcement |
Financial reporting |
Reference |
DOWNLOAD 310.34 KB |
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Related documents |
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Summary |
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Translated versions |
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ESMA32-193237008-8267 |
29th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 454.47 KB |
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ESMA32-992851010-1469 |
Letter to IESBA on the proposed International Ethics Standards for Sustainability Assurance |
Financial reporting, Issuer disclosure, Sustainable finance |
Letter |
DOWNLOAD 88.43 KB |
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ESMA84-2037069784-2122 |
Consultation Paper on the Proposed Revisions to Commission Delegated Regulation (EU) 447/2012 and Annex I of CRA Regulation |
Credit Rating Agencies |
Consultation Paper |
DOWNLOAD 828.51 KB |
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ESMA32-193237008-8269 |
2023 Corporate Reporting Enforcement and Regulatory Activities Report |
Corporate Finance, Electronic reporting, Prospectus |
Report |
DOWNLOAD 2.5 MB |
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ESMA43-1868696574-751 |
ESMA fines Scope EUR 2,197,500 for breaches of conflict of interest obligations - Press Release |
Board of Supervisors, Credit Rating Agencies, Press Releases |
Press Release |
DOWNLOAD 204.81 KB |
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ESMA43-1868696574-770 |
Decision to impose fines in respect of infringements committed by Scope Ratings GmbH |
Board of Supervisors, Credit Rating Agencies |
Decision |
DOWNLOAD 591.09 KB |
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ESMA43-1868696574-745 |
Public Notice on the decision to impose fines in respect of infringements committed by Scope Ratings GmbH |
Board of Supervisors, Credit Rating Agencies |
Decision |
DOWNLOAD 135.04 KB |
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ESMA32-1188985980-348 |
Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.32 KB |
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ESMA32-1188985980-347 |
Letter on EFRAG’s due process on the IASB’s Exposure Draft Financial Instruments with Characteristics of Equity |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 236.8 KB |
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ESMA32-1399193447-616 |
Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 165.72 KB |
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ESMA32-1399193447-617 |
Application form Call for candidates ISC CWG for Corporate Reporting |
Corporate Finance, Financial reporting, Issuer disclosure |
Reference |
DOWNLOAD 44.38 KB |
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ESMA32-1283113657-1108 |
Letter to IFRS IC on the presentation of cash flows from margin calls for certain contracts for the sale or purchase of commodities (IAS 7) |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 229.35 KB |
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ESMA50-524821-3029 |
Statistical Report on EU Prospectuses 2023 |
Prospectus, Risk monitoring |
Report |
DOWNLOAD 488.2 KB |
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ESMA84-2037069784-2106 |
Report on CRA Market Share Calculation 2023 |
Credit Rating Agencies |
Report |
DOWNLOAD 314.13 KB |
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ESMA80-189-33520 |
Final report on EU CLO credit ratings – risk of conflicts of interests relating to methodology changes |
Credit Rating Agencies |
Final Report |
DOWNLOAD 606.64 KB |
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ESMA71-545613100-2402 |
Making finance work for a sustainable future - Press Release |
Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Press Releases, Sustainable finance |
Press Release |
DOWNLOAD 297.43 KB |
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ESMA71-702228251-2720 |
ESMA contributions to sustainable finance - visuals |
Benchmarks, CCP, Credit Rating Agencies, Fund Management, Investor protection, Issuer disclosure, Sustainable finance |
Reference |
DOWNLOAD 829.77 KB |
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ESMA32-389550249-174 |
Letter to IAASB on the Proposed International Standard on Sustainability Assurance (ISSA) 5000, General Requirements for Sustainability Assurance Engagements |
Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 224.52 KB |
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