ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
193 documents
| Date Sort ascending | Reference | Title | Sections | Type | Main document | Info |
|---|---|---|---|---|---|---|
| ESMA32-63-1192 | 25th Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 641.78 KB | ||
| Newsletter | ESMA Newsletter June 2021 | ESMA newsletter | Reference | DOWNLOAD 8.14 MB | ||
| ESMA32-65-324 | Call for interest ESMA ECL Workshop | Issuer disclosure, Financial reporting | Reference | DOWNLOAD 39.11 KB | ||
| ESMA71-99-1640 | ESMA Newsletter May 2021 | ESMA newsletter | Reference | DOWNLOAD 3.52 MB | ||
| ESMA71-99-1640 | ESMA Newsletter March 2021 | ESMA newsletter | Reference | DOWNLOAD 14.94 MB | ||
| ESMA32-63-1156 | Public statement Application of TD requirements following Brexit | Brexit, Issuer disclosure, Financial reporting, Supervisory convergence | Statement | DOWNLOAD 104.37 KB | ||
| ESMA32-67-716 | Report on IFRS 10-11-12 | Issuer disclosure, Audit, Financial reporting | Report | DOWNLOAD 480.12 KB | ||
| ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 137.16 KB | ||
| ESMA32-61-438 | ESMA response to EFRAG DEA IFRS 17 | Prospectus, Financial reporting | Reference | DOWNLOAD 162.79 KB | ||
| ESMA32-67-765 | Speech Steven Maijoor - The three paradoxes of sustainability reporting and how to address them | Financial reporting, Speeches, Sustainable finance, Transparency | Speech | DOWNLOAD 123.06 KB | ||
| ESMA32-67-142 | Compliance table on ESMA Guidelines on the enforcement of financial information | Issuer disclosure, Financial reporting | Compliance table | DOWNLOAD 150.56 KB | ||
| ESMA71-99-1422 | Press Release European Common Enforcement Priorities 2020 | Issuer disclosure, Audit, Financial reporting, Press Releases | Press Release | DOWNLOAD 101.44 KB | ||
| ESMA32-63-1041 | Public Statement on the European Common Enforcement Priorities 2020 | Issuer disclosure, Financial reporting | Statement | DOWNLOAD 266.78 KB | ||
| ESMA32-61-417 | Public Statement on supervisory action on accounting for COVID-19 lease modifications | COVID-19, Financial reporting | Statement | DOWNLOAD 120.44 KB | ||
| ESMA32-63-845 | 24th Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 321.89 KB | ||
| ESMA32-63-717 | 23rd Extract from the EECS’s Database of Enforcement | Financial reporting | Report | DOWNLOAD 441.84 KB | ||
| ESMA32-63-743 | Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses | Financial reporting | Statement | DOWNLOAD 169.19 KB | ||
| ESMA32-63-711 | Letter to IFRS IC - Presentation of lump-sum compensation payments in the airline industry | Financial reporting | Letter | DOWNLOAD 312.75 KB | ||
| ESMA32-63-699 | Letter to IFRS IC - Application of hyperinflationary accounting | Financial reporting | Letter | DOWNLOAD 337.94 KB | ||
| ESMA32-63-697 | Letter to IFRS IC - Determination of the lease term | Financial reporting | Letter | DOWNLOAD 190.47 KB |