Search filters
Section
Type
Reset filters

ESMA Library

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.

Clear Filters
167 documents
Date Reference Title Sections Type Main document Info
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB
2016-IFRS IFRS Foundation and ESMA statement of protocols for cooperation on International Financial Reporting Standards About ESMA, Audit, Financial reporting Reference DOWNLOAD 209.65 KB
2016/1208 19th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 488.18 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2016/217 ToR IFRS PG Financial reporting Reference DOWNLOAD 95.62 KB
2016/216 ToR EECS Financial reporting Reference DOWNLOAD 103.12 KB
2016/406 ESMA publishes report on EU accounting enforcement in 2015 Issuer disclosure, Financial reporting, Press Releases, Supervisory convergence Press Release DOWNLOAD 121.47 KB
2016/410 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2015 Issuer disclosure, Financial reporting, Supervisory convergence Report DOWNLOAD 692.52 KB
2015/1776 18th Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 405.97 KB
2015/1607 Improve quality of disclosures in financial statements Financial reporting, Press Releases Press Release DOWNLOAD 86.43 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB
2015/1608 Public Statement - ECEP 2015 Issuer disclosure, Financial reporting Statement DOWNLOAD 210.15 KB
2015/1606 Common enforcement priorities for 2015 financial statements Financial reporting, Press Releases Press Release DOWNLOAD 138.19 KB
2015/1462 ESMA opinion on accounting for Deposit Guarantee Scheme Issuer disclosure, Financial reporting Opinion DOWNLOAD 127.91 KB
2015/1258 ESMA submission to IFRS IC on IAS 20 Financial reporting Letter DOWNLOAD 79.26 KB
2015/1135 17th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 466.55 KB
Related documents ESMA Guidelines on enforcement of financial information
Summary
Translated versions
2015/1068 Press Release - ESMA publishes guidelines for issuers performance measures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 89.06 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Financial reporting Letter DOWNLOAD 29.66 KB
2015/662 Press release: ESMA sees improved transparency of issuers financial statements – more information needed on forbearance practices and impairment tests Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 140.76 KB