Search filters
Section
Type
Reset filters

ESMA Library

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

Clear Filters
514 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
JC IFC List of identified financial conglomerates Joint Committee Reference DOWNLOAD 172.11 KB
2011/353 Comment letter to the IAASB - IAASB Consultation Paper Audit Letter DOWNLOAD 243.33 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
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
JC/2012/30 EBA, ESMA and EIOPA publish two reports on Money Laundering Joint Committee, Press Releases Press Release DOWNLOAD 69.92 KB
JC/2011/17 Medium term strategy for the Joint Committee Joint Committee Reference DOWNLOAD 152.75 KB
JC/2011/82 Joint Committee of the ESAs - Work programme 2012 Overview of deliverables Joint Committee Reference DOWNLOAD 89.31 KB
JC/CP/2012/01 EBA, EIOPA and ESMA’s Joint Consultation Paper on its proposed response to the Commission’s Review of the Financial Conglomerates Directive Joint Committee Consultation Paper DOWNLOAD 590.22 KB