ESMA LIBRARY

The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
372
DOCUMENTS

REFINE YOUR SEARCH

Sections

Type of document

Your filters
Corporate Disclosure X Short Selling X
Reset all filters

Pages

Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments Corporate Disclosure, IAS Regulation Letter PDF
212.64 KB
12/07/2017 ESMA32-67-284 Review of Fair Value Measurement in the IFRS financial statements Corporate Disclosure, IFRS Supervisory Convergence Report PDF
1.58 MB
07/07/2017 ESMA70-145-127 Consultation paper on the evaluation of the short-selling regulation Market Integrity, Short Selling Consultation Paper PDF
1.46 MB
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
12/06/2017 ESMA70-146-10 Opinion on CNMV emergency measure under the Short Selling Regulation Short Selling Opinion PDF
181.85 KB
23/05/2017 ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features Corporate Disclosure, IAS Regulation Letter PDF
100.51 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities Corporate Disclosure, IAS Regulation Letter PDF
100.98 KB
23/05/2017 ESMA32-61-172 Letter to IASB on Exposure Draft Amendments to IFRS 9 Prepayment Features Corporate Disclosure, IAS Regulation Letter PDF
99.32 KB
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
24/04/2017 ESMA 32-67-184 Compliance table- guidelines on APMs ESMA 2015-1415 Corporate Disclosure, Guidelines and Technical standards Compliance table PDF
137.2 KB
10/04/2017 ESMA71-99-382 ESMA reports on EU accounting enforcement in 2016 Corporate Disclosure Press Release PDF
171.38 KB

The European Securities and Markets Authority (ESMA) has published its annual report on the enforcement and regulatory activities of accounting enforcers within the European Union (EU) in 2016.

ESMA, in 2016, continued strengthening supervisory convergence in the area of financial reporting, to improve the consistency and quality across the EU. ESMA achieves this through coordinating the national enforcers’ decisions, publishing annual enforcement priorities and publishing statements on areas of focus such as the implementation of the new standards IFRS 9 and IFRS 15.
10/04/2017 ESMA32-51-382 Enforcement and Regulatory Activities of Accounting Enforcers in 2016 Corporate Disclosure Report PDF
657.13 KB

The report provides an overview of the activities of the European Securities and Markets Authority (ESMA) and the accounting enforcers in the European Economic Area (EEA), hereafter ‘European enforcers’, when examining compliance of financial information provided by issuers with IFRS in 2016. It also provides an overview of the main activities performed at European level, quantitative information on enforcement activities in Europe as well as ESMA’s contribution to the development of the single rulebook in the area of financial reporting. In addition, it also outlines ESMA’s activities for 2017 in the area of corporate reporting following its Supervisory Convergence Work Programme.
06/04/2017 ESMA32-61-135 Comment Letter to IASB on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
367.8 KB
06/04/2017 ESMA32-61-136 Comment Letter to EFRAG on ED 'Annual Improvements to IFRS Standards 2015–2017 Cycle' Corporate Disclosure, IAS Regulation, Transparency Letter PDF
373.28 KB
05/01/2017 ESMA32-65-68 Call for expressions of interest Consultative Working Group for ESMA's Corporate Reporting Standing Committee (CRSC) Corporate Disclosure, IFRS Supervisory Convergence Reference PDF
369.22 KB
05/01/2017 ESMA32-65-67 Application Form for CRSC CWG Corporate Disclosure, IFRS Supervisory Convergence Reference DOCX
38.09 KB
05/01/2017 2016/1621 2016-1621 ESMA letter to EC on postponement of ESEF RTS Corporate Disclosure, European Single Electronic Format, Transparency Letter PDF
87.44 KB
21/12/2016 2016/1682 2016-1682 Press Release on Feedback Statement on ESEF Corporate Disclosure, European Single Electronic Format, Press Releases, Transparency Press Release PDF
225.03 KB
21/12/2016 2016/1668 2016-1668 ESMA feedback statement on ESEF Corporate Disclosure, European Single Electronic Format, Transparency Report PDF
6.98 MB
10/11/2016 2016-1564 ESMA prepares for new International Financial Reporting Standard 9 Audit, Corporate Disclosure, IFRS Supervisory Convergence, Press Releases Press Release PDF
132.26 KB

Pages