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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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571 documents
Date Reference Title Sections Type Main document Info
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
2011/62 10th Extract from EECS's Database of Enforcement Decisions Financial reporting Final Report DOWNLOAD 361.42 KB
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
JC IFC List of identified financial conglomerates Joint Committee Reference DOWNLOAD 172.11 KB
2011/265 11th Extract from the EECS's Database of Enforcement Decisions Financial reporting Report DOWNLOAD 329.49 KB
2011/355 Report - Activity Report on IFRS Enforcement in 2010 Financial reporting Final Report DOWNLOAD 128.34 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
JC 2011/094 Press release - ESMA, EBA and EIOPA appoint members of Joint Board of Appeal Joint Committee, Board of Appeal, Press Releases Press Release DOWNLOAD 24.72 KB
2011/373 Consultation paper - Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Consultation Paper DOWNLOAD 170.93 KB
2011/372 Final report - Review of European enforcers on the implementation of IFRS 8 Financial reporting Final Report DOWNLOAD 584.18 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
JC/DP/2012/1 Joint Discussion Paper on Draft Regulatory Technical Standards on risk mitigation techniques for OTC derivatives not cleared by a CCP under the Regulation on OTC derivatives, CCPs and Trade Repositories Joint Committee Consultation Paper DOWNLOAD 402.37 KB
JC 2011/82 Joint Committee of the ESAs - Work programme 2012 Joint Committee Reference DOWNLOAD 89.31 KB
JC 2011/17 Medium term strategy for the Joint Committee Joint Committee Reference DOWNLOAD 152.87 KB
JC/2011/96 EBA, ESMA and EIOPA’s Report on the legal, regulatory and supervisory implementation across EU Member States in relation to the Beneficial Owners Customer Due Diligence requirements under the Third Money Laundering Directive [2005/60/EC] Joint Committee Final Report DOWNLOAD 552.11 KB
JC/2011/97 EBA, ESMA and EIOPA’s Report on the legal and regulatory provisions and supervisory expectations across EU Member States of Simplified Due Diligence requirements where the customers are credit and financial institutions under the Third Money Laundering Di Joint Committee Final Report DOWNLOAD 476.47 KB