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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
ESMA32-61-351 Letter to EFRAG on IASB’s Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 222.98 KB
ESMA32-61-354 Letter to IASB on Exposure Draft Interest Rate Benchmark Reform Audit Letter DOWNLOAD 221.71 KB
ESMA32-62-126 letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 Audit Letter DOWNLOAD 178.15 KB
ESMA35-43-1737 Final report on integrating sustainability risks and factors in the MIFID II Audit, Investor protection, Sustainable finance Final Report DOWNLOAD 371.73 KB
ESMA32-61-325 Letter to EFRAG on IASB’s Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 570.35 KB
ESMA32-61-326 Letter to IASB on the Exposure Draft Onerous Contracts Audit Letter DOWNLOAD 578.77 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
ESMA71-99-1128 EU enforcers focus on new IFRS standards and non-financial information Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 137.55 KB
ESMA32-63-672 Enforcement and Regulatory Activities of European Accounting Enforcers in 2018 Issuer disclosure, Financial reporting Report DOWNLOAD 1.29 MB
ESMA32-61-290 Letter to EFRAG on IASB Discussion Paper on FICE Audit Letter DOWNLOAD 442.25 KB
ESMA32-61-289 Letter to IASB regarding its Discussion Paper on FICE Audit Letter DOWNLOAD 437.22 KB
ESMA32-63-566 Letter to IFRS IC on IAS 19 Issuer disclosure, Audit Letter DOWNLOAD 130.07 KB
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
ESMA32-51-541 Letter to EC - ESMA answer to Fitness Check of the EU framework on public reporting by companies Issuer disclosure, Audit Letter DOWNLOAD 153.28 KB
ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies Issuer disclosure, Audit Report DOWNLOAD 625.18 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