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
161 documents
Date Reference Title Sections Type Main document Info
2011/62 10th Extract from EECS's Database of Enforcement Decisions Financial reporting Final Report DOWNLOAD 361.42 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
2011/355 Report - Activity Report on IFRS Enforcement in 2010 Financial reporting Final Report DOWNLOAD 128.34 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
2011/373 Consultation paper - Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 170.93 KB
2011/372 Final report - Review of European enforcers on the implementation of IFRS 8 Financial reporting Final Report DOWNLOAD 584.18 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
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
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
2012/483 ESMA publishes review of accounting treatment of Greek sovereign debt Issuer disclosure, Financial reporting Press Release DOWNLOAD 122.97 KB
Related documents Review of Greek Government Bonds accounting practices
Summary
Translated versions
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/526 Announcement of roundtable on materiality in financial reporting - 1 October 12 Financial reporting Reference DOWNLOAD 100.21 KB
2012/464 ESMA Letter to IFRS Interpretations Committee on the scope of IFRS 2 and 3 Financial reporting Letter DOWNLOAD 203.41 KB
2012/656 12th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 352.16 KB
2012/730 ESMA announces enforcement priorities for 2012 financial statements Financial reporting, Press Releases Press Release DOWNLOAD 164.68 KB
2012/725 European common enforcement priorities for 2012 financial statements Financial reporting Reference DOWNLOAD 163.78 KB
2012/853 Treatment of Forbearance Practices in IFRS Financial Statements of Financial Institutions Issuer disclosure, Financial reporting Statement DOWNLOAD 220.43 KB