ESMA Library

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

164 documents
Date Sort descending Reference Title Sections Type Main document Info
10-1158 CESR comment letter regarding the IAASB consultation on the Exposure Draft on ISAE 3420, Assurance Reports on the Process to Compile Pro Forma Financial Information Included in a Prospectus CESR Archive, Audit Letter DOWNLOAD 156.61 KB
10-1353 CESR Comment letter to the IAASB regarding the Consultation on the proposed revisions to International Standard on Auditing (ISA) 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, and CESR Archive, Audit Letter DOWNLOAD 140.38 KB
10-1541 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis Joint Committee, Audit Letter DOWNLOAD 144.8 KB
10-1541 Annex 1 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CESR annex Joint Committee, Audit Letter DOWNLOAD 159.33 KB
10-1541 Annex 2 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEBS annex Joint Committee, Audit Letter DOWNLOAD 120.57 KB
10-1541 Annex 3 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis - CEIOPS annex Joint Committee, Audit Letter DOWNLOAD 87.69 KB
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 KB
2011/454 MOU on the supervision of CRAs - ESMA and ASIC Credit Rating Agencies, International cooperation Reference DOWNLOAD 4 MB
2012/124 MOU on the supervision of CRAs - ESMA and MAS Credit Rating Agencies, International cooperation Reference DOWNLOAD 574.14 KB
MOU SFC ESMA MOU on the supervision of CRAs - ESMA and SFC Hong Kong Credit Rating Agencies, International cooperation Reference DOWNLOAD 497.63 KB
MOU SEC ESMA MOU on the supervision of CRAs - ESMA and SEC Credit Rating Agencies, International cooperation Reference DOWNLOAD 306.87 KB
MOU CNV ESMA MOU on the supervision of CRAs - ESMA and CNV Argentina Credit Rating Agencies, International cooperation Reference DOWNLOAD 169.13 KB
MOU Canada ESMA MOU on the supervision of CRAs - ESMA and Canadian authorities Credit Rating Agencies, International cooperation Reference DOWNLOAD 139.68 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB
MOU ESMA/DFSA MOU on the supervision of CRAs - ESMA and Dubai FSA Credit Rating Agencies, International cooperation Reference DOWNLOAD 181.09 KB
2013/998 Guidelines on the model MoU concerning consultation, cooperation and the exchange of information related to the supervision of AIFMD entities International cooperation, Fund Management Guidelines & Recommendations DOWNLOAD 245.15 KB
2013/992 ESMA finalises supervisory co-operation agreements for alternative investment Fund Management, Press Releases, International cooperation Press Release DOWNLOAD 167.72 KB
2013/1552 ESMA Comment Letter to the IASB on the Exposure Draft Insurance Contracts Audit Letter DOWNLOAD 167.33 KB