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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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129 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
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
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
2011/288 Call for evidence - Empty voting Issuer disclosure, Corporate Governance, Transparency Consultation Paper DOWNLOAD 81.13 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 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
2011/397 Public statement on sovereign debt in IFRS financial statements Issuer disclosure, Corporate Governance, Financial reporting, Press Releases Statement DOWNLOAD 189.46 KB
2012/212 Discussion Paper - An Overview of the Proxy Advisory Industry. Considerations on Possible Policy Options Issuer disclosure, Corporate Governance Consultation Paper DOWNLOAD 524.85 KB
2012/224 ESMA seeks views on proxy advisors Press Releases, Corporate Governance, Issuer disclosure Press Release DOWNLOAD 170.89 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
2013/84 Feedback statement on the consultation regarding the role of the proxy advisory industry Issuer disclosure, Corporate Governance Statement DOWNLOAD 559.31 KB
2013/240 ESMA recommends EU Code of Conduct for proxy advisor industry Press Releases, Corporate Governance, Issuer disclosure Press Release DOWNLOAD 140.27 KB
2013/280 Vacancy notice - Chair of Committee drafting a proxy advising industry Code of Conduct Prospectus, Corporate Governance Reference DOWNLOAD 102.91 KB
2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts Audit Letter DOWNLOAD 167.33 KB
2013/1554 ESMA Comment Letter to IFRS Interpretations Committee on application of IAS 34 Audit Letter DOWNLOAD 112 KB