ESMA Library

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

173 documents
Date Reference Title Sort descending Sections Type Main document Info
ESMA74-362-1864 CP Technical Advice on simplification TR fees under SFTR and EMIR Market data, Trade Repositories Consultation Paper DOWNLOAD 494.16 KB
ESMA74-362-1853 Final report Draft Guidelines On periodic information to be submitted to ESMA by Trade Repositories Market data, Supervisory convergence, Trade Repositories Final Report DOWNLOAD 221.11 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 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
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
ESMA90-1-83 Brexit Update March 2019 Brexit, Credit Rating Agencies, Trading, Market data, Post Trading, Trade Repositories Statement DOWNLOAD 121.13 KB
ESMA71-99-1498 Brexit: ESMA withdraws the registrations of six UK-based credit rating agencies and four trade repositories Brexit, Credit Rating Agencies, Press Releases, Trade Repositories Press Release DOWNLOAD 94.63 KB
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
2016/303 CL to EFRAG IFRS PS on materiality Audit Letter DOWNLOAD 69.77 KB
2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.96 KB
2016/281 CL to EFRAG on IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 53.25 KB
2016/279 CL to EFRAG SPS Cash flow issues Audit Letter DOWNLOAD 52.99 KB
2016/302 CL to IFRS PS on materiality Audit Letter DOWNLOAD 72.14 KB
2016/282 CL to the IASB ED Amendments to IAS 40 Audit Letter DOWNLOAD 47.37 KB
2016/280 CL to the IASB ED Improvements IFRS Cycle Audit Letter DOWNLOAD 52.52 KB
ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Issuer disclosure, Audit, Transparency Letter DOWNLOAD 373.28 KB
2016/173 Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ Audit Letter DOWNLOAD 81.2 KB
ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 340.73 KB