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ESMA32-61-484 |
ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 256.38 KB |
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ESMA32-61-473 |
ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 255.94 KB |
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ESMA32-339-169 |
Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses |
Issuer disclosure, Financial reporting |
Report |
DOWNLOAD 3.69 MB |
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ESMA74-362-2176 |
Guidelines on calculation of positions in SFTs by Trade Repositories |
Market data, Post Trading, Securities Financing Transactions |
Guidelines & Recommendations |
DOWNLOAD 272.07 KB |
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| Related documents |
Final report AND Guidelines on calculation of positions in SFTs by Trade Repositories |
| Summary |
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| Translated versions |
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ESMA71-99-1751 |
Press Release - European enforcers target COVID-19 and climate-related disclosures |
Issuer disclosure, Audit, Financial reporting, Press Releases |
Press Release |
DOWNLOAD 97.63 KB |
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ESMA32-63-1186 |
Public Statement on the European Common Enforcement Priorities 2021 |
Issuer disclosure, Audit, Financial reporting |
Statement |
DOWNLOAD 151.59 KB |
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ESMA32-67-791 |
Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) |
Audit, Financial reporting, Investor protection, Prospectus |
Letter |
DOWNLOAD 223.92 KB |
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ESMA32-61-468 |
Third Agenda Consultation letter to EFRAG |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 355.42 KB |
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ESMA32-61-457 |
Third Agenda Consultation letter to the IASB |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 355.57 KB |
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ESMA32-339-183 |
Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III |
Financial reporting |
Letter |
DOWNLOAD 114.43 KB |
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ESMA32-67-790 |
Letter to IFRS IC on rent concessions |
Financial reporting |
Letter |
DOWNLOAD 238.98 KB |
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ESMA32-61-467 |
Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control |
Financial reporting |
Letter |
DOWNLOAD 276.92 KB |
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ESMA32-61-455 |
Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control |
Financial reporting |
Letter |
DOWNLOAD 271.29 KB |
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ESMA32-61-466 |
Letter to IASB on IAS 21 amendments |
Financial reporting |
Letter |
DOWNLOAD 186.7 KB |
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ESMA32-61-469 |
Letter to EFRAG on IAS 21 amendments |
Financial reporting |
Letter |
DOWNLOAD 189.6 KB |
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ESMA32-61-477 |
Letter to EFRAG on Rate Regulated Activities |
Financial reporting |
Letter |
DOWNLOAD 194.49 KB |
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ESMA32-61-472 |
Letter to IASB on Rate Regulated Activities |
Financial reporting |
Letter |
DOWNLOAD 193.76 KB |
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ESMA32-63-1192 |
25th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 641.78 KB |
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ESMA74-362-1978 |
Final report Technical Advice to EC on simplification and harmonisation of fees to TRs under EMIR and SFTR |
Market data, Post Trading, Securities Financing Transactions, Trade Repositories |
Final Report |
DOWNLOAD 278.42 KB |
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ESMA32-65-324 |
Call for interest ESMA ECL Workshop |
Issuer disclosure, Financial reporting |
Reference |
DOWNLOAD 39.11 KB |
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