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ESMA Library

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

6505 documents
Date Reference Title Sort descending Sections Type Main document Info
09-235 CESR’s response to EFRAGs consultation regarding IASB’s Discussion Paper - Preliminary views on Financial Statements Presentation CESR Archive Letter DOWNLOAD 225.56 KB
09-404 CESR’s response to IASB’s Request for Views on Proposed FASB amendments on Fair Value Measurement and Proposed FASB Amendments to Impairment Requirements for Certain Investments in Debt and Equity Securities CESR Archive Letter DOWNLOAD 131.83 KB
09-635 CESR’s response to the Commission call for evidence on the review of the Market Abuse Directive CESR Archive Final Report DOWNLOAD 198.87 KB
09-159 CESR’s response to the consultation regarding International Accounting Standards Committee Foundation Review of the Constitution Part 2 CESR Archive Letter DOWNLOAD 279.82 KB
09-781 CESR’s response to the European Commission’s consultation on the UCITS depositary function CESR Archive Final Report DOWNLOAD 286.43 KB
09-1223 CESR’s response to the European Commission’s provisional request to CESR for technical advice on possible implementing measures concerning the future UCITS IV Directive CESR Archive Final Report DOWNLOAD 112.19 KB
09-1223a CESR’s response to the European Commission’s provisional request to CESR for technical advice on possible implementing measures concerning the future UCITS IV Directive - Council CESR Archive Final Report DOWNLOAD 112.25 KB
09-1223b CESR’s response to the European Commission’s provisional request to CESR for technical advice on possible implementing measures concerning the future UCITS IV Directive - European Parliament CESR Archive Final Report DOWNLOAD 112.25 KB
09-737 CESR’s response to the IASB’s Discussion Paper Preliminary Views on Revenue Recognition in Contracts with Customers CESR Archive Letter DOWNLOAD 221.01 KB
09-895 CESR’s response to the IASB’s Exposure Draft Fair Value Measurement CESR Archive Letter DOWNLOAD 197.22 KB
10-860 CESR’s Responses to Questions 15-18 and 20-25 of the European Commission Request for Additional Information in Relation to the Review of MiFID CESR Archive Final Report DOWNLOAD 243.78 KB
07-352 CESR’s review of the implementation and enforcement of IFRS in the EU CESR Archive Final Report DOWNLOAD 141.38 KB
05-267 CESR’s revised draft Technical Advice on Possible Implementing Measures of the Transparency Directive CESR Archive Consultation Paper DOWNLOAD 471.85 KB
03-483 CESR’s role in creating the pan European rules by Arthur Docters van Leeuwen, Chairman of CESR CESR Archive Speech DOWNLOAD 67.88 KB
08-277 CESR’s Second Report to the European Commission on the compliance of credit rating agencies with the IOSCO Code and The role of credit rating agencies in structured finance CESR Archive Final Report DOWNLOAD 840.28 KB
10-1301 CESR’s supplementary report related to developments of certain third country GAAPs with regard to their equivalence under Transparency Directive and Prospectus Regulation CESR Archive Final Report DOWNLOAD 808.67 KB
07-289 CESR’s technical advice on a mechanism for determining the equivalence of the generally accepted accounting principles of third countries CESR Archive Final Report DOWNLOAD 137.33 KB
05-290b CESR’s Technical Advice on Possible Implementing Measures of the Directive 2004/39/EC on Markets in Financial Instruments -1st Set of Mandates where the deadline was extended and 2nd Set of Mandates CESR Archive Final Report DOWNLOAD 606.48 KB
09-1186 CESR’s technical advice to the European Commission on level 2 measures relating to mergers of UCITS, master-feeder UCITS structures and cross-border notification of UCITS CESR Archive Final Report DOWNLOAD 428.04 KB
05-139b CESR’s technical advice to the European Commission on possible measures concerning credit rating agencies CESR Archive Final Report DOWNLOAD 445.72 KB