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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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255 documents
Date Reference Title Sections Type Main document Info
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
ESMA32-61-221 Letter to IASB on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.08 KB
ESMA32-61-222 Letter to IASB on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 81.11 KB
ESMA32-61-229 Letter to EFRAG on Exposure Draft Amendments to IAS 8 Audit Letter DOWNLOAD 172.09 KB
ESMA32-61-230 Letter to EFRAG on Exposure Draft on Amendments to IAS 1 and IAS 8 Audit Letter DOWNLOAD 83.82 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
ESMA32-61-208 Letter to IASB on ED Amendments to IAS 16 Audit Letter DOWNLOAD 83.1 KB
ESMA32-61-208 Letter to EFRAG on ED Amendments to IAS 16 Audit Letter DOWNLOAD 84.57 KB
ESMA32-61-193 Letter to IFRS IC on Tentative Agenda Decisions of the IFRS IC on IFRS 3 and IAS 37 Audit Letter DOWNLOAD 86.77 KB
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
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
ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates Audit, Issuer disclosure Letter DOWNLOAD 361.8 KB
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