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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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181 documents
Date Reference Title Sections Type Main document Info
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/920 Impact of the Best Practice Principles for Providers of Shareholder Voting Research and Analysis Issuer disclosure, Corporate Governance Consultation Paper DOWNLOAD 337.08 KB
2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Financial reporting Letter DOWNLOAD 29.66 KB
2015/662 Press release: ESMA sees improved transparency of issuers financial statements – more information needed on forbearance practices and impairment tests Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 140.76 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Financial reporting Letter DOWNLOAD 27.23 KB
2014/1373 16th Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 315.55 KB
2014/1310 Press Release - ESMA sets enforcement priorities for listed companies’ financial statements Issuer disclosure, Financial reporting Press Release DOWNLOAD 141.27 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2014-1293 ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Guidelines & Recommendations DOWNLOAD 405.13 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 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
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/377 15th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 501 KB
2014/175 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 319.12 KB
2013/1774 Agenda item request, Classification and measurement of core inventories Financial reporting Letter DOWNLOAD 162.52 KB
2013/1773 Agenda item request, Issues related to the application of IFRS 5 Financial reporting Letter DOWNLOAD 188.74 KB
2013/1665 ESMA - Financial institutions must improve financial statement disclosures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 98.66 KB
2013/1645 ESMA clarifies shareholder cooperation in takeover situations Issuer disclosure, Corporate Governance, Press Releases Press Release DOWNLOAD 86.55 KB
2013/1643 Cover Note - Public statement containing information on shareholder cooperation and acting in concert under the Takeover Bids Directive (ESMA/2013/1642) Issuer disclosure, Corporate Governance Reference DOWNLOAD 145.01 KB