ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
207
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
MiFID - Secondary Markets X Prospectus X Risk Analysis & Economics - Markets Infrastructure Investors X MiFID - Investor Protection X Corporate Disclosure X Technical Standards X Vacancy X Letter X
Reset all filters
Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
11/12/2012 2012/779 Comment letter to the IASB regarding IFRS 8 operating segments Letter PDF
430.35 KB
15/02/2013 2013/210 Comment letter to the IASB regarding its exposure draft- Annual Improvements to IFRSs 2011-2013 cycle Letter PDF
130.73 KB
05/10/2011 2011/316 Comment letter to the IASB regarding its Exposure draft- Improvements to IFRS Letter PDF
124.5 KB
20/02/2013 2013/228 Comment letter to the IASB regarding its request for information on a review of the IFRS for SMEs Letter PDF
51.14 KB
22/07/2016 2016/1161 Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 , Letter PDF
87.16 KB
10/01/2014 2013/1932 Deadlines for the submission of draft technical standards , Letter PDF
51.91 KB
29/09/2014 2014/1187 Draft Regulatory Technical Standards on major shareholdings and an indicative list of financial instruments subject to notification requirements under the revised Transparency Directive , Technical Standards PDF
810.07 KB
The European Securities and Markets Authority (ESMA) has published its draft Regulatory Technical Standards (RTS) under the revised Transparency Directive relating to the notification of major shareholdings.
20/12/2013 2013/1970 Draft Regulatory Technical Standards on specific situations that require the publication of a supplement to the prospectus , Technical Standards PDF
713.74 KB
The Final Report contains the draft Regulatory Technical Standard (RTS) on situations which require the publication of a supplement to the prospectus which ESMA is required to submit to the European Commission by 1 January 2014 in accordance with Article 16(3) of the Prospectus Directive. The Report furthermore includes a summary of the main responses received to ESMA’s Consultation Paper which was published in March 2013. The draft RTS sets out nine situations which are always considered to be significant in the context of securities issuance and where a supplement to the prospectus will always be required. Other situations would require a case-by-case assessment.
01/07/2015 2015/1014 Draft RTS on prospectus related issues under the Omnibus II Directive Technical Standards PDF
949.89 KB
29/06/2015 2015/1012 EFRAG deferral letter of effective date of IFRS 15 Letter PDF
36.32 KB
19/12/2013 2013/1952 EFRAG draft comment letter on the IASB's Discussion Paper on A reveiw of the Conceptual Framework for Financial reporting Letter PDF
630.89 KB
11/06/2020 2020 06 11 ESA letter to the EC , , Letter PDF
97.3 KB
18/11/2015 2015/1734 ESMA CL EFRAG Conceptual Framework , Letter PDF
472.48 KB
18/11/2015 2015/1733 ESMA CL- ED Conceptual Framework and Update of References , Letter PDF
402.66 KB
25/01/2011 2011/19 ESMA comment letter EFRAG’s draft response to the IASB’s Request for Views on Effective Date and Transition Methods Letter PDF
195.83 KB
22/11/2011 2011/219 ESMA comment letter on the EU Commission Green Paper- The EU Corporate Governance Framework , Letter PDF
496.17 KB
25/01/2011 2011/34 ESMA comment letter on the IASB’s Request for Views on Effective Date and Transition Methods Letter PDF
194.87 KB
26/04/2011 2011/106 ESMA comment letter regarding the IASB’s Exposure Draft Offsetting Financial Assets and Financial Li-abilities Letter PDF
184.93 KB
05/11/2013 2013/1553 ESMA Comment Letter to EFRAG on the IASB Exposure Draft Insurance Contracts Letter PDF
257.43 KB
The European Securities and Markets Authority (ESMA) comments on EFRAG’s due process.