ESMA Library

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

446 documents
Date Reference Sort descending Title Sections Type Main document Info
2011/226 Public statement - ESMA Statement on disclosures related to sovereign debt to be included in IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 36.9 KB
2011/265 11th Extract from the EECS's Database of Enforcement Decisions Financial reporting Report DOWNLOAD 329.49 KB
2011/354 Press release - European enforcers see good level of IFRS application in 2010 Financial reporting, Press Releases Press Release DOWNLOAD 31.97 KB
2011/355 Report - Activity Report on IFRS Enforcement in 2010 Financial reporting Final Report DOWNLOAD 128.34 KB
2011/372 Final report - Review of European enforcers on the implementation of IFRS 8 Financial reporting Final Report DOWNLOAD 584.18 KB
2011/373 Consultation paper - Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 170.93 KB
2011/397 Public statement on sovereign debt in IFRS financial statements Issuer disclosure, Corporate Governance, Financial reporting, Press Releases Statement DOWNLOAD 189.46 KB
2011/414 Press release - ESMA gathers worldwide supervisors to discuss enforcement of IFRS Financial reporting, Press Releases Press Release DOWNLOAD 28.53 KB
2011/62 10th Extract from EECS's Database of Enforcement Decisions Financial reporting Final Report DOWNLOAD 361.42 KB
2011/BS/123 Decision of the Board of Supervisors - Appointment of the Securities and Markets Stakeholder Group Board of Supervisors, Securities and Markets Stakeholder Group Decision DOWNLOAD 171.3 KB
2011/BS/141 Summary of conclusions - Board of Supervisors meeting of 12 April 2011 Board of Supervisors Reference DOWNLOAD 139.03 KB
2011/BS/142 Summary of conclusions - Board of Supervisors meeting of 25 May 2011 Board of Supervisors Reference DOWNLOAD 117.04 KB
2011/BS/179 Summary of conclusions - Board of Supervisors meeting on 11-12 July 2011 Board of Supervisors Reference DOWNLOAD 55.2 KB
2011/BS/180 Summary of conclusions - Board of Supervisors conference calls on 25 and 28 July 2011 Board of Supervisors Reference DOWNLOAD 98.62 KB
2011/BS/209 Summary of conclusions - Board of Supervisors meeting on 20 September 2011 Board of Supervisors Reference DOWNLOAD 119.95 KB
2011/BS/229 Decision of the European Securities and Markets Authority establishing its Review Panel Board of Supervisors, About ESMA, Supervisory convergence Decision DOWNLOAD 35.86 KB
2011/BS/233 Summary of conclusions - Board of Supervisors meeting of 8 November 2011 Board of Supervisors Reference DOWNLOAD 121.56 KB
2011/BS/234 Summary of conclusions - Board of Supervisors conference call on 23 November 2011 Board of Supervisors Reference DOWNLOAD 22.39 KB
2012/248 Letter to the IFRS Interpretation Committee - Accouting exposure to Greek sovereign debt Financial reporting Letter DOWNLOAD 361.61 KB
2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Financial reporting Final Report DOWNLOAD 345.02 KB