ESMA Library

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

114 documents
Date Sort ascending Reference Title Sections Type Main document Info
ESMA35-42-1305 ESCPR - Miscellaneous reporting to ESMA Investor protection Reference DOWNLOAD 647.51 KB
ESMA35-42-1088 Q&A on the European crowdfunding service providers for business Regulation Q&A DOWNLOAD 457.72 KB
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
ESMA35-42-1183 Draft technical standards under the European crowdfunding service providers for business Regulation Investor protection Final Report DOWNLOAD 1.43 MB
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
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
ESMA35-36-2201 response form Response form to CP on draft technical standards under the ECSP Regulation Reference DOWNLOAD 773.05 KB
ESMA35-36-2201 Consultation Paper on draft technical standards under the ECSP Regulation Consultation Paper DOWNLOAD 1.24 MB
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
ESMA71-99-1422 Press Release European Common Enforcement Priorities 2020 Issuer disclosure, Audit, Financial reporting, Press Releases Press Release DOWNLOAD 101.44 KB
ESMA32-63-1052 ESMA32-63-1052 ESMA submission to IFRS IC on IAS 32 - Warrant Audit Letter DOWNLOAD 167.15 KB
ESMA32-63-1051 ESMA32-63-1051 ESMA submission to IFRS IC on IAS 2 - Costs to sell inventory Audit Letter DOWNLOAD 133.28 KB
ESMA32-61-418 ESMA32-61-418 Comment letter to the IFRS IC TAD June 2020 Issuer disclosure, Audit Letter DOWNLOAD 160.79 KB