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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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160 documents
Date Reference Title Sections Type Main document Info
ESMA32-339-197 Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 211.67 KB
ESMA70-156-4710 Final Report Technical standards for commodity derivatives COVID-19, Trading Final Report DOWNLOAD 954.15 KB
ESMA71-99-1751 Press Release - European enforcers target COVID-19 and climate-related disclosures Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 97.63 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) Audit, Financial reporting, Investor protection, Prospectus Letter DOWNLOAD 223.92 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA70-156-4067 (response form) CP Response form - Technical standards for commodity derivatives COVID-19, Trading Reference DOWNLOAD 754.11 KB
ESMA70-156-4067 Consultation Paper - Technical standards for commodity derivatives - MiFIDII Recovery Package COVID-19, Trading Consultation Paper DOWNLOAD 863.42 KB
ESMA70-156-4262 Opinion for the adjustment of the threshold set out in Article 5(2) of SSR COVID-19, Market Integrity, Short Selling Opinion DOWNLOAD 429.84 KB
ESMA32-67-716 Report on IFRS 10-11-12 Issuer disclosure, Audit, Financial reporting Report DOWNLOAD 480.12 KB
ESMA32-67-771 Letter to the IASB on RFI IFRS10-11-12 Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 137.16 KB
ESMA32-61-445 ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 227.89 KB
ESMA32-61-413 ESMA32-61-413 ESMA's CL to IASB DP Goodwill and Impairment Issuer disclosure, Audit Letter DOWNLOAD 226.02 KB
106/20/COL ESA Third Renewal Decision under Art. 28(1) SSR COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 973.25 KB
ESMA70 -155-11608 Decision renewal art. 28 SSR reporting threshold - December 2020 COVID-19, Market Integrity, Short Selling Decision DOWNLOAD 246.27 KB
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ESMA22-103-1194 Keynote address – CMU and current challenges - Verena Ross, International Investors Conference Frankfurt COVID-19, Investor protection, Trading, Speeches, Supervisory convergence Speech DOWNLOAD 155.85 KB
ESMA34-38-258 EU funds’ resilience in the COVID era - keynote address by Steven Maijoor at EFAMA IMF 2020 COVID-19, Fund Management, Speeches Speech DOWNLOAD 157.45 KB
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB