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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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391 documents
Date Reference Title Sections Type Main document Info
10-333 Technical Advice - The Equivalence between the Japanese Regulatory and Supervisory Framework and the EU Regulatory Regime for Credit Rating Agencies CESR Archive, Credit Rating Agencies Technical Advice DOWNLOAD 4.59 MB
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
2011/5 Call for evidence - criteria for endorsement (Article 21 (2)(a) of the draft amended CRA Regulation) Credit Rating Agencies Consultation Paper DOWNLOAD 218.02 KB
2011/97 Consultation paper - ESMA Guidelines on the application of the endorsement regime under Article 4 (3) of the Credit Rating Regulation1060/2009 Credit Rating Agencies Consultation Paper DOWNLOAD 273.66 KB
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
2011/114 Consultation paper - ESMA´s Technical Advice to the Commission on Fees for CRA Supervision Credit Rating Agencies Consultation Paper DOWNLOAD 95.52 KB
2011/144 Final advice - ESMA´s Technical Advice to the Commission on Fees for CRAs Credit Rating Agencies Technical Advice DOWNLOAD 1.72 MB
2011/146 Press release - ESMA issues Guidelines on endorsement and clarifies the use for regula-tory purposes of credit ratings issued outside the European Union after 6 June 2011 Credit Rating Agencies, Press Releases Press Release DOWNLOAD 33.42 KB
2011/139 Final report - Guidelines on the application of the endorsement regime under Article 4 (3) of the Credit Rating Agencies Regulation No 1060/2009 Credit Rating Agencies, Guidelines and Technical standards Guidelines & Recommendations DOWNLOAD 653.98 KB
2011/155 Call for evidence - assessment of compliance of credit rating agencies with Article 8.3 of the Credit Rating Agencies Regulation (1060/2009/EC) Credit Rating Agencies Consultation Paper DOWNLOAD 69.4 KB
2011/156 Call for evidence - ratings data periodic reporting requirements for CRAs according to Article 21 (3)(e) of the Draft Amended CRA Regulation Credit Rating Agencies Consultation Paper DOWNLOAD 88.95 KB
2011/170 Press release - ESMA and the Japanese FSA exchanged letters establishing the cooperation framework between the EU and Japan for credit rating agencies Credit Rating Agencies, Press Releases Press Release DOWNLOAD 133.72 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
2011/302 Consultation paper - Regulatory technical standards on the information to be provided to ESMA by a credit rating agency in its application for registration and certification and for the assessment of its systemic importance Credit Rating Agencies Consultation Paper DOWNLOAD 276.02 KB
2011/303 Consultation paper - Regulatory technical standards on the assessment of compliance of credit rating method-ologies with the requirements set out in Article 8(3) of Regulation (EC) No 1060/2009 Credit Rating Agencies Consultation Paper DOWNLOAD 374.84 KB