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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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258 documents
Date Reference Title Sections Type Main document Info
ESMA81-393-98 Supervisory Briefing on Benchmark administrators’ presence in their Member States of location and outsourcing Benchmarks, Supervisory convergence Report DOWNLOAD 200.21 KB
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
2011/194 Report - Mapping of the Transparency Directive Supervisory convergence Final Report DOWNLOAD 1.15 MB
2011/195 Press release - ESMA investigates how Member States have implemented the Transparency Directive Press Releases, Supervisory convergence Press Release DOWNLOAD 61.34 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
2011/26 Summary Report on the mapping of contingency measures Supervisory convergence Final Report DOWNLOAD 93.63 KB
2011/27 Press release - ESMA finds diversity across Europe in regulators’ contingency measures for financial crisis situations Press Releases, Supervisory convergence Press Release DOWNLOAD 31.5 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2011/BS/229 Decision of the European Securities and Markets Authority establishing its Review Panel Board of Supervisors, About ESMA, Supervisory convergence Decision DOWNLOAD 35.86 KB
2012/270 Actual use of sanctioning powers under MAD Supervisory convergence Final Report DOWNLOAD 1.55 MB
2012/272 ESMA identifies divergence in Member States’ use of sanctions under the Market Abuse Directive Press Releases, Supervisory convergence Press Release DOWNLOAD 199.56 KB
2012/300 Prospectus Directive – Good Practices in the approval process Supervisory convergence Final Report DOWNLOAD 467.38 KB
2012/330 ESMA finds high level of consistency in EU national regulators’ practices for the approval of investment prospectuses Press Releases, Supervisory convergence Press Release DOWNLOAD 177.71 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB