ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
16/02/2016 2016/282 CL to the IASB ED Amendments to IAS 40 Letter PDF
47.37 KB
16/02/2016 2016/283 CL to EFRAG on IASB ED Amendments to IAS 40 Letter PDF
47.96 KB
19/02/2016 2016/302 CL to IFRS PS on materiality Letter PDF
72.14 KB
19/02/2016 2016/303 CL to EFRAG IFRS PS on materiality Letter PDF
69.77 KB
18/01/2016 2016/34 ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions Letter PDF
30.35 KB
18/01/2016 2016/35 ESMA CL to the IFRS IC DI Uncertain tax positions Letter PDF
30.28 KB
18/01/2016 2016/36 ESMA CL to the Draft Interpretation Foreign Currency Letter PDF
29.3 KB
18/01/2016 2016/37 ESMA CL to EFRAG Draft Interpretation Foreign Currency Letter PDF
29.47 KB
26/01/2016 2016/92 Comment letter to the IFRS IC TAD on IAS 20 Letter PDF
42.71 KB
26/01/2016 2016/93 Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 Letter PDF
43.93 KB
18/12/2017 ESMA 71-99-670 New rules make EU issuers’ annual financial reports machine-readable Press Release PDF
218.36 KB
18/12/2017 ESMA 71-99-671 Briefing note- Preparing for 2020: ESEF field tests and reporting manual Reference PDF
339.06 KB
17/07/2018 ESMA32-51-522 ESMA response to the European Commission consultation on the Fitness Check on the EU Framework for public reporting by companies , Report PDF
625.18 KB
17/07/2018 ESMA32-51-541 Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies , Letter PDF
153.28 KB
11/05/2017 ESMA32-60-172 Invitation to the ESMA European Single Electronic Format Meet-the-Market Workshop , , Reference PDF
270.83 KB
28/06/2017 ESMA32-60-196 Call for volunteers- Field test European Single Electronic format (ESEF) , Reference PDF
251.41 KB
18/12/2017 ESMA32-60-204 Final report on the RTS on the European Single Electronic Format Final Report PDF
6.37 MB
12/07/2019 ESMA32-60-254 ESEF Reporting Manual Reference PDF
679.1 KB
19/11/2018 ESMA32-60-403 Video Tutorial on the European Single Electronic Format- Script Reference PDF
166.3 KB
21/03/2019 ESMA32-60-417 ESEF XBRL Taxonomy Documentation Reference PDF
295.92 KB