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
230 documents
Date Reference Title Sections Type Main document Info
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter DOWNLOAD 144.8 KB
10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CESR annex Joint Committee, Audit Letter DOWNLOAD 159.33 KB
10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEBS annex Joint Committee, Audit Letter DOWNLOAD 120.57 KB
10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEIOPS annex Joint Committee, Audit Letter DOWNLOAD 87.69 KB
2011/35 Call for evidence - Request for technical advice on possible delegated acts concerning the Prospectus Directive (2003/71/EC) as amended by the Directive 2010/73/EU Prospectus, Issuer disclosure Consultation Paper DOWNLOAD 3.85 MB
2011/81 Recommendations - ESMA update of the CESR recommendations on the consistent implementation of Commission Regulation (EC) No 809/2004 implementing the Prospectus Directive Guidelines and Technical standards, Prospectus, Issuer disclosure Guidelines & Recommendations DOWNLOAD 593.19 KB
2011/67 Feedback statement - Consultation Paper on proposed amendments to CESR Prospectus, Issuer disclosure CESR Document DOWNLOAD 384.63 KB
2011/36 Public statement - Framework for third country prospectuses under Article 20 of the Prospectus Directive Prospectus, Issuer disclosure Statement DOWNLOAD 317.51 KB
2011/37 Public statement - ESMA statement on Israeli laws and regulations on prospectuses Prospectus, Issuer disclosure Statement DOWNLOAD 187.46 KB
2011/82 Press release - ESMA establishes a framework for third country prospectus and applies this new framework to facilitate Israeli issuers access Prospectus, Issuer disclosure, Press Releases Press Release DOWNLOAD 189.19 KB
2011/22 Report - ESMA Data on Prospectuses Approved and Passported - July 2010 to December 2010 Prospectus, Issuer disclosure Final Report DOWNLOAD 134.79 KB
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
2011/141 Consultation paper - 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 1.45 MB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 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
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 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