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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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162 documents
Date Reference Title Sections Type Main document Info
2012/854 ESMA issues statement on forbearance practices Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 117.17 KB
2013/1013 Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 540.55 KB
2013/1014 ESMA consults on accounting enforcement guidelines Financial reporting, Press Releases Press Release DOWNLOAD 540.55 KB
2013/1022 IFRS Enforcement in Europe in 2012 Financial reporting Final Report DOWNLOAD 195.1 KB
2013/1545 14th Extract from the EECS' database of enforcement Financial reporting Report DOWNLOAD 355.57 KB
2013/1634 European common enforcement priorities for 2013 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 152.24 KB
2013/1635 ESMA announces financial statements’ enforcement priorities for 2013 Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 94.29 KB
2013/1637 Keynote Speech at Financial Reporting Outlook (Ernst & Young) Conference, London Financial reporting, Speeches Speech DOWNLOAD 167.91 KB
2013/1665 ESMA - Financial institutions must improve financial statement disclosures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 98.66 KB
2013/1773 Agenda item request, Issues related to the application of IFRS 5 Financial reporting Letter DOWNLOAD 188.74 KB
2013/1774 Agenda item request, Classification and measurement of core inventories Financial reporting Letter DOWNLOAD 162.52 KB
2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Financial reporting Final Report DOWNLOAD 500.65 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2013/244 Letter to the IFRS regarding discontinued operations - change in disposal method Financial reporting Letter DOWNLOAD 190.81 KB
2013/444 13th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 512.42 KB
2013/9 Letter to IFRS IC - Elimination of intercompany profits between an issuer and its joint venture Financial reporting Letter DOWNLOAD 228.54 KB
2014-1293 ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Guidelines & Recommendations DOWNLOAD 405.13 KB
2014/1309 Public Statement - European common enforcement priorities for 2014 financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 207.62 KB
2014/1310 Press Release - ESMA sets enforcement priorities for listed companies’ financial statements Issuer disclosure, Financial reporting Press Release DOWNLOAD 141.27 KB
2014/1373 16th Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 315.55 KB