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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
ESMA32-51-907 Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) Issuer disclosure, Financial reporting Letter DOWNLOAD 110.67 KB
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA32-61-438 ESMA response to EFRAG DEA IFRS 17 Prospectus, Financial reporting Reference DOWNLOAD 162.79 KB
ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 271.29 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-61-466 Letter to IASB on IAS 21 amendments Financial reporting Letter DOWNLOAD 186.7 KB
ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 276.92 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Financial reporting Letter DOWNLOAD 189.6 KB
ESMA32-61-472 Letter to IASB on Rate Regulated Activities Financial reporting Letter DOWNLOAD 193.76 KB
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
ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Financial reporting Letter DOWNLOAD 194.49 KB
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
ESMA32-61-505 Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 176.62 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA32-61-506 Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.17 KB
Related documents Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules
Summary
Translated versions
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-63-1192 25th Extract from the EECS’s Database of Enforcement Financial reporting Report DOWNLOAD 641.78 KB
ESMA32-63-1224 26th Extract of EECS's Database of Enforcement Financial reporting Report DOWNLOAD 569.85 KB