ESMA Library

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

230 documents
Date Reference Sort descending 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
106/20/COL ESA Third Renewal Decision under Art. 28(1) SSR COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 973.25 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
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2012/236 ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS Short Selling, Market Integrity Technical Advice DOWNLOAD 509.39 KB
2012/278 Call for evidence on Transaction reporting Market Integrity Consultation Paper DOWNLOAD 286 KB
2012/537 STATEMENT - Short Selling Regulation Update: Market Maker & Primary Dealer Exemption Notification Procedure Short Selling, Market Integrity, Press Releases Statement DOWNLOAD 77.92 KB
2012/577 ESMA publishes a Q&A on Short-Selling Regulation Short Selling, Market Integrity Statement DOWNLOAD 108.69 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 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
2013/1555 ESMA Comment Letter to the IFRS Interpretations Committee on application of IAS 1 Audit Letter DOWNLOAD 224.94 KB
2013/1649 ESMA’s policy orientations on possible implementing measures under the Market Abuse Regulation Market Abuse, Market Integrity Consultation Paper DOWNLOAD 950.26 KB
2013/1650 ESMA begins preparatory work for new Market Abuse Regime Market Abuse, Market Integrity, Press Releases Press Release DOWNLOAD 95.26 KB