ESMA Library
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
109 documents
Date | Reference Sort ascending | Title | Sections | Type | Main document | Info | ||||||
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ESMA71-99-623 | Press Release on 2017 Enforcement Priorities | Audit, Issuer disclosure, Financial reporting, Press Releases | Press Release | DOWNLOAD 172.2 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 | ||||||||
ESMA71-99-1422 | Press Release European Common Enforcement Priorities 2020 | Issuer disclosure, Audit, Financial reporting, Press Releases | Press Release | DOWNLOAD 101.44 KB | ||||||||
ESMA71-99-1236 | EU enforcers must monitor closely new reporting standards | Issuer disclosure, Audit, Press Releases | Press Release | DOWNLOAD 150.91 KB | ||||||||
ESMA35-43-1737 | Final report on integrating sustainability risks and factors in the MIFID II | Audit, Investor protection, Sustainable finance | Final Report | DOWNLOAD 371.73 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 | ||||||||
ESMA32-67-771 | Letter to the IASB on RFI IFRS10-11-12 | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 137.16 KB | ||||||||
ESMA32-67-716 | Report on IFRS 10-11-12 | Issuer disclosure, Audit, Financial reporting | Report | DOWNLOAD 480.12 KB | ||||||||
ESMA32-67-423 | Letter to the IASB on post-implementation review - IFRS 13 fair value measurement | Issuer disclosure, Audit, Financial reporting | Letter | DOWNLOAD 91.23 KB | ||||||||
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ESMA32-63-791 | European common enforcement priorities for 2019 annual financial reports | Issuer disclosure, Audit | Statement | DOWNLOAD 482.56 KB | ||||||||
ESMA32-63-566 | Letter to IFRS IC on IAS 19 | Issuer disclosure, Audit | Letter | DOWNLOAD 130.07 KB | ||||||||
ESMA32-63-1186 | Public Statement on the European Common Enforcement Priorities 2021 | Issuer disclosure, Audit, Financial reporting | Statement | DOWNLOAD 151.59 KB | ||||||||
ESMA32-63-1052 | 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 | ||||||||
ESMA32-62-91 | Comment letter to the IAASB on ISA 540 Auditing accounting estimates | Audit, Issuer disclosure | Letter | DOWNLOAD 361.8 KB | ||||||||
ESMA32-62-126 | letter to IAASB - proposed strategy for 2020-2023 and work plan for 2020-2021 | Audit | Letter | DOWNLOAD 178.15 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 | ||||||||
ESMA32-61-445 | ESMA32-61-445 ESMA's CL to EFRAG on IASB DP Goodwill and Impairment | Issuer disclosure, Audit | Letter | DOWNLOAD 227.89 KB | ||||||||
ESMA32-61-421 | ESMA32-61-421 Comment Letter to EFRAG on ED PFS | Issuer disclosure, Audit | Letter | DOWNLOAD 233.89 KB |