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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
2014/175 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 319.12 KB
2014/377 15th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 501 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/1068 Press Release - ESMA publishes guidelines for issuers performance measures Issuer disclosure, Financial reporting, Press Releases Press Release DOWNLOAD 89.06 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
2015/1258 ESMA submission to IFRS IC on IAS 20 Financial reporting Letter DOWNLOAD 79.26 KB
2015/1462 ESMA opinion on accounting for Deposit Guarantee Scheme Issuer disclosure, Financial reporting Opinion DOWNLOAD 127.91 KB
2015/1606 Common enforcement priorities for 2015 financial statements Financial reporting, Press Releases Press Release DOWNLOAD 138.19 KB
2015/1607 Improve quality of disclosures in financial statements Financial reporting, Press Releases Press Release DOWNLOAD 86.43 KB
2015/1608 Public Statement - ECEP 2015 Issuer disclosure, Financial reporting Statement DOWNLOAD 210.15 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB
2015/1776 18th Extract from the EECS's Database of Enforcement Financial reporting Report DOWNLOAD 405.97 KB
2015/419 IFRS IC Agenda Item Request: Measurement of minimum funding requirement in pension asset ceiling test Financial reporting Letter DOWNLOAD 27.23 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 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
2015/911 ESMA Submission to IFRS IC on Application of IAS 12 Financial reporting Letter DOWNLOAD 29.66 KB
2016 IFRS Press Release ESMA and IFRS® Foundation strengthen cooperation About ESMA, Audit, Financial reporting Press Release DOWNLOAD 213.42 KB