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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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109 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
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
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
ESMA32-61-397 ESMA32-61-397 Comment Letter to IASB on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 360.05 KB
ESMA32-61-421 ESMA32-61-421 Comment Letter to EFRAG on ED PFS Issuer disclosure, Audit Letter DOWNLOAD 233.89 KB
ESMA71-99-1236 EU enforcers must monitor closely new reporting standards Issuer disclosure, Audit, Press Releases Press Release DOWNLOAD 150.91 KB
ESMA32-63-791 European common enforcement priorities for 2019 annual financial reports Issuer disclosure, Audit Statement DOWNLOAD 482.56 KB
ESMA32-61-368 Comment letter to EFRAG regarding IASB's ED - Amendments to IFRS 17 Insurance Contracts Audit Letter DOWNLOAD 340.73 KB