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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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393 documents
Date Reference Title Sections Type Main document Info
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
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 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
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
2011/116 Annex 2 Progress report on equivalence of Indian Accounting Standards with IFRS Audit Report DOWNLOAD 399.46 KB
2011/211 Public statement - Retrospective Adjustments to Financial Statements Following Rejection Notes Published by the IFRS Interpretations Committee Issuer disclosure, Audit Statement DOWNLOAD 29.57 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 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
2012/571 Julie Galbo joins ESMA’s Management Board Board of Supervisors Press Release DOWNLOAD 106.93 KB
2012/849 Letter to IAASB on Improving the Auditor's Report Audit Letter DOWNLOAD 263.73 KB