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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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212 documents
Date Reference Title Sections Type Main document Info
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA71-99-1052 European enforcers to focus on new IFRSs and non-financial information in issuers’ 2018 annual reports Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 264.23 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA 32-63-427 22nd Extract from the EECS’s Database of Enforcement Financial reporting Reference DOWNLOAD 688.86 KB
ESMA71-99-958 ESMA continues to focus on convergence in enforcement of IFRS across the EU Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 154.53 KB
ESMA32-63-424 Enforcement and Regulatory Activities of Accounting Enforcers in 2017 Issuer disclosure, Financial reporting Report DOWNLOAD 955.19 KB
ESMA32-67-453 Letter to Monitoring Group on Governance and Oversight of IAASB Financial reporting Letter DOWNLOAD 189.21 KB
ESMA32-63-413 Letter to IFRS IC on voluntary tax payments Financial reporting Letter DOWNLOAD 139.2 KB
ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 522.76 KB
ESMA71-99-623 Press Release on 2017 Enforcement Priorities Audit, Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 172.2 KB
ESMA32-63-364 Summary of results of the fact finding exercise on IFRS 9 and IFRS 15 Issuer disclosure, Financial reporting Reference DOWNLOAD 292.46 KB
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 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
ESMA71-99-521 ESMA recommends improvements in financial information enforcement Financial reporting, Press Releases, Supervisory convergence Press Release DOWNLOAD 148.06 KB
Related documents Peer Review on Guidelines on Enforcement of Financial Information
Summary
Translated versions
ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information Financial reporting, Supervisory convergence Report DOWNLOAD 1.86 MB
ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Issuer disclosure, Financial reporting Report DOWNLOAD 1.58 MB
ESMA32-63-200 20th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 498.99 KB
ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) Issuer disclosure, Financial reporting Reference DOWNLOAD 369.22 KB
ESMA32-65-67 Application Form for CRSC CWG Issuer disclosure, Financial reporting Reference DOWNLOAD 38.09 KB
2016/1617 2016-1617 Comment Letter to EFRAG IFRS 16 Preliminary Consultation Financial reporting Letter DOWNLOAD 113.55 KB