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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
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
2011/226 Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 36.9 KB
2011/265 11th Extract from the EECS's Database of Enforcement Decisions Financial reporting Report DOWNLOAD 329.49 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2011/354 Press release - European enforcers see good level of IFRS application in 2010 Financial reporting, Press Releases Press Release DOWNLOAD 31.97 KB
2011/355 Report - Activity Report on IFRS Enforcement in 2010 Financial reporting Final Report DOWNLOAD 128.34 KB
2011/372 Final report - Review of European enforcers on the implementation of IFRS 8 Financial reporting Final Report DOWNLOAD 584.18 KB
2011/373 Consultation paper - Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 170.93 KB
2011/397 Public statement on sovereign debt in IFRS financial statements Issuer disclosure, Corporate Governance, Financial reporting, Press Releases Statement DOWNLOAD 189.46 KB
2011/414 Press release - ESMA gathers worldwide supervisors to discuss enforcement of IFRS Financial reporting, Press Releases Press Release DOWNLOAD 28.53 KB
2011/62 10th Extract from EECS's Database of Enforcement Decisions Financial reporting Final Report DOWNLOAD 361.42 KB
2012/248 Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt Financial reporting Letter DOWNLOAD 361.61 KB
2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Financial reporting Final Report DOWNLOAD 345.02 KB