ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

231 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA32-61-207 Letter to EFRAG on IASB Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 952.5 KB
ESMA32-61-189 Letter to IASB regarding its Discussion Paper on Principles of Disclosure Audit Letter DOWNLOAD 938.27 KB
ESMA71-99-602 ESMA appoints new chairs to Standing Committees Board of Supervisors, Issuer disclosure, Prospectus, About ESMA, Digital Finance and Innovation, Market Integrity, Trading, Post Trading Statement DOWNLOAD 143.69 KB
ESMA70-145-171 Opinion on the intended accepted market practice on liquidity contracts notified by the CMVM Market Integrity Opinion DOWNLOAD 364.69 KB
ESMA32-67-423 Letter to the IASB on post-implementation review - IFRS 13 fair value measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 91.23 KB
Related documents Review of Fair Value Measurement in the IFRS financial statements
Summary
Translated versions
ESMA70-146-15 ESMA opinion on CNMV short selling ban on Liberbank Market Integrity Opinion DOWNLOAD 181.56 KB
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 211.3 KB
ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments Issuer disclosure, Audit Letter DOWNLOAD 212.64 KB
ESMA70-146-13 Opinion on CNMV renewal of emergency measure under Short-Selling Regulation Market Integrity Opinion DOWNLOAD 309.99 KB
ESMA70-145-127 Consultation paper on the evaluation of the short-selling regulation Market Integrity, Short Selling Consultation Paper DOWNLOAD 1.46 MB
ESMA70-145-104 Introductory statement for ECON meeting on level 2 Measures under the Benchmarks Regulation (BMR) Market Integrity Statement DOWNLOAD 206.91 KB
ESMA7--145-100 Final report on MAR ITS on cooperation between competent authorities Market Abuse, Market Integrity Final Report DOWNLOAD 926.19 KB
ESMA70-145-103 Communication on launch of reference data submission under MAR Market Abuse, Market Integrity Opinion DOWNLOAD 132.12 KB
ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features Issuer disclosure, Audit Letter DOWNLOAD 100.51 KB
ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9 - Modification of financial liabilities Issuer disclosure, Audit Letter DOWNLOAD 100.98 KB
ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features Issuer disclosure, Audit Letter DOWNLOAD 99.32 KB
ESMA70-145-76 Points for convergence in relation to MAR accepted market practices on liquidity contracts Market Abuse, Market Integrity Opinion DOWNLOAD 166.37 KB
ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 367.8 KB
ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 373.28 KB