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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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493 documents
Date Reference Title Sections Type Main document Info
ESMA42-646012687-331 ESMA Guidelines About ESMA, Guidelines and Technical standards Reference DOWNLOAD 107.56 KB
ESMA03-1285871879-152 2024 Calendar of the Executive Director About ESMA Reference DOWNLOAD 118.88 KB
ESMA32-1188985980-348 Letter on IASB’s Exposure Draft Financial Instruments with Characteristics of Equity Financial reporting, Issuer disclosure Letter DOWNLOAD 236.32 KB
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
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
Related documents Application form Call for candidates ISC CWG for Corporate Reporting
Summary

To complement the Consultative Working Group for Corporate Reporting of the Issuers Standing Committee with stakeholders from specific categories.
Translated versions
ESMA32-1399193447-617 Application form Call for candidates ISC CWG for Corporate Reporting Corporate Finance, Financial reporting, Issuer disclosure Reference DOWNLOAD 44.38 KB
Related documents Call for expression of interest: Consultative Working Group for Corporate Reporting of the Issuers Standing Committee
Summary
Translated versions
ESMA64-337-1805 Diversity, Equity & Inclusion Strategy About ESMA Reference DOWNLOAD 742.27 KB
ESMA Chair calendar 2023 Calendar of the Chair of ESMA About ESMA Reference DOWNLOAD 322.39 KB
2023 Calendar Executive Director 2023 Calendar of the Executive Director of ESMA About ESMA Reference DOWNLOAD 193.11 KB
ESMA24-229244789-4620 Overview of planned consultation papers 2024 About ESMA Reference DOWNLOAD 144.69 KB
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
ESMA24-229244789-4647 Staff Stakeholder contacts in the forth quarter 2023 About ESMA Reference DOWNLOAD 164.12 KB
ESMA63-833672855-2602 Budget 2024 About ESMA Reference DOWNLOAD 314.53 KB
ESMA63-43-2401 Budget Amendment n.2 for 2023 About ESMA Reference DOWNLOAD 312.85 KB
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
ESMA32-1283113657-1139 Verena Ross' Keynote speech at EFRAG Conference 2023, 28 November 2023 Financial reporting, Speeches, Sustainable finance Speech DOWNLOAD 190.06 KB
Related documents
Summary

State of play in financial reporting
Translated versions
ESMA32-1399193447-528 Call for Expression of Interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 160.09 KB
Related documents Application form - Call for expression of interest ISC CWG for Corporate Reporting
Summary
Translated versions
ESMA32-1399193447-527 Application form - Call for expression of interest ISC CWG for Corporate Reporting Financial reporting Reference DOWNLOAD 44.92 KB
ESMA32-1283113657-1041 Report - Disclosures of Climate Related Matters in the Financial Statements Financial reporting, Sustainable finance Report DOWNLOAD 1.35 MB
ESMA32-992851010-1098 Summary of findings Results of a fact-finding exercise on corporate reporting practices under the Taxonomy Regulation Financial reporting, Sustainable finance Reference DOWNLOAD 315.94 KB