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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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350 documents
Date Reference 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
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
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
2013/1138 Trends, Risks, Vulnerabilities No. 2, 2013 Risk monitoring Final Report DOWNLOAD 2.92 MB
2013/1139 ESMA Risk Dashboard No.3, 2013 Risk monitoring Final Report DOWNLOAD 891.55 KB
2013/12 Principles for Benchmarks-Setting Processes in the EU Risk monitoring Consultation Paper DOWNLOAD 259.33 KB
2013/13 ESMA and the EBA take action to strengthen Euribor and benchmark rate-setting processes Risk monitoring, Press Releases Press Release DOWNLOAD 207.75 KB
2013/1324 ESMA TRV: market conditions improve, as systemic risks persist Risk monitoring Press Release DOWNLOAD 149.46 KB
2013/1454 ESMA Risk Dashboard No.4, 2013 Risk monitoring Final Report DOWNLOAD 1.12 MB
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
2013/1880 IAASB ED– Reporting on Audited Financial Statements Audit Letter DOWNLOAD 171.53 KB