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