ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
32
REFINE YOUR SEARCH
Sections
- (-) Remove Audit filter Audit
- (-) Remove Market Abuse filter Market Abuse
- (-) Remove European Single Electronic Format filter European Single Electronic Format
- (-) Remove Short Selling filter Short Selling
- (-) Remove CCP Directorate filter CCP Directorate
- (-) Remove Risk Analysis & Economics - Markets Infrastructure Investors filter Risk Analysis & Economics - Markets Infrastructure Investors
- (-) Remove Securities Financing Transactions filter Securities Financing Transactions
- (-) Remove International cooperation filter International cooperation
- Corporate Disclosure (177) Apply Corporate Disclosure filter
- Securities and Markets Stakeholder Group (100) Apply Securities and Markets Stakeholder Group filter
- CESR Archive (86) Apply CESR Archive filter
- IAS Regulation (77) Apply IAS Regulation filter
- Post Trading (52) Apply Post Trading filter
- IFRS Supervisory Convergence (33) Apply IFRS Supervisory Convergence filter
- Fund Management (27) Apply Fund Management filter
- Joint Committee (27) Apply Joint Committee filter
- MiFID - Secondary Markets (21) Apply MiFID - Secondary Markets filter
- MiFID - Investor Protection (17) Apply MiFID - Investor Protection filter
- Credit Rating Agencies (13) Apply Credit Rating Agencies filter
- Sustainable finance (13) Apply Sustainable finance filter
- Prospectus (10) Apply Prospectus filter
- Corporate Information (9) Apply Corporate Information filter
- Transparency (7) Apply Transparency filter
- Innovation and Products (6) Apply Innovation and Products filter
- Corporate Finance (5) Apply Corporate Finance filter
- Benchmarks (4) Apply Benchmarks filter
- Securitisation (4) Apply Securitisation filter
- Market Integrity (3) Apply Market Integrity filter
- Supervisory convergence (3) Apply Supervisory convergence filter
- Board of Supervisors (2) Apply Board of Supervisors filter
- COVID-19 (2) Apply COVID-19 filter
- Corporate Governance (1) Apply Corporate Governance filter
- Guidelines and Technical standards (1) Apply Guidelines and Technical standards filter
- Management Board (1) Apply Management Board filter
Type of document
- (-) Remove Letter filter Letter
- (-) Remove Technical Advice filter Technical Advice
- (-) Remove SMSG Advice filter SMSG Advice
- Reference (200) Apply Reference filter
- Final Report (81) Apply Final Report filter
- Press Release (61) Apply Press Release filter
- Report (60) Apply Report filter
- Consultation Paper (47) Apply Consultation Paper filter
- Opinion (40) Apply Opinion filter
- Guidelines & Recommendations (33) Apply Guidelines & Recommendations filter
- Statement (19) Apply Statement filter
- Speech (18) Apply Speech filter
- Decision (7) Apply Decision filter
- Annual Report (5) Apply Annual Report filter
- Q&A (5) Apply Q&A filter
- Compliance table (4) Apply Compliance table filter
- Technical Standards (2) Apply Technical Standards filter
- CESR Document (1) Apply CESR Document filter
Your filters
European Single Electronic Format X Securities Financing Transactions X Risk Analysis & Economics - Markets Infrastructure Investors X Short Selling X Market Abuse X International cooperation X CCP Directorate X Audit X SMSG Advice X Letter X Technical Advice X
Reset all filtersPages
Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
---|---|---|---|---|---|---|---|---|---|
07/04/2014 | 2014/363 | Letter to the IAASB on its Proposed Strategy and Work Program for 2015-2019 | Audit | Letter | PDF 207.37 KB |
The European Securities and Markets Authority (ESMA) considered the Consultation Paper on the IAASB’s Proposed Strategy for 2015-2019 and the Proposed Work Program for 2015-2016 (CP) and thanks you for the opportunity to contribute to the IAASB’s due process. The views expressed in this letter are made from the point of view of securities regulators with the aim to enhance investor protection and improve listed entities’ auditors’ reports. |
|||
04/12/2013 | 2013/1880 | IAASB ED– Reporting on Audited Financial Statements | Audit | Letter | PDF 171.53 KB |
||||
03/06/2013 | 2013-614 | ESMA’s technical advice on short selling regulation | Short Selling | Technical Advice | PDF 2.3 MB |
Final Report 2013/614 ESMA‘s technical advice on the evaluation of the Regulation (EU) 236/2012 of the European Parliament and of the Council on short selling and certain aspects of credit default swaps | |||
20/12/2012 | 2012/849 | Letter to IAASB on Improving the Auditor's Report | Audit | Letter | PDF 263.73 KB |
||||
20/04/2012 | 2012/236 | ESMA's Technical Advice on possible delegated acts of the short-selling and certain aspects of CDS | Short Selling, Market Integrity | Technical Advice | PDF 509.39 KB |
||||
25/10/2011 | 2011/353 | Comment letter to the IAASB- IAASB Consultation Paper | Audit | Letter | PDF 243.33 KB |
||||
04/01/2011 | 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 | PDF 87.69 KB |
||||
04/01/2011 | 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 | PDF 120.57 KB |
||||
04/01/2011 | 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 | PDF 159.33 KB |
||||
04/01/2011 | 10-1541 | 3L3 Committees Joint Letter on the European Commission’s Green Paper on Audit: Lessons learnt from the Crisis | Joint Committee, Audit | Letter | PDF 144.8 KB |
||||
10/12/2010 | 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 | PDF 140.38 KB |
||||
26/10/2010 | 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 | PDF 156.61 KB |