ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
21/02/2013 2013/244 Letter to the IFRS regarding discontinued operations- change in disposal method IFRS Supervisory Convergence Letter PDF
190.81 KB
05/09/2018 ESMA70-151-1719 Letter to VP Dombrovskis on opinion on SFTR Securities Financing Transactions Letter PDF
213.13 KB
02/06/2017 ESMA70-143-5 Methodological framework for mandatory benchmarks contributions Benchmarks Report PDF
282.75 KB
18/07/2017 ESMA42-111-4138 Peer Review on Guidelines on Enforcement of Financial Information IFRS Supervisory Convergence, Supervisory convergence Report PDF
1.86 MB
23/06/2022 ESMA70-145-114 Q&A on the Benchmarks Regulation (BMR) Benchmarks, Supervisory convergence Q&A PDF
568.37 KB
19/07/2022 ESMA74-362-893 QAs on SFTR data reporting Post Trading, Securities Financing Transactions, Trade Repositories Q&A PDF
405.28 KB
31/10/2017 ESMA32-63-334 Report 21st Extract from the EECS's Database of Enforcement IFRS Supervisory Convergence Report PDF
522.76 KB
30/03/2021 ESMA32-67-716 Report on IFRS 10-11-12 Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Report PDF
480.12 KB
15/12/2021 ESMA32-339-169 Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses Corporate Disclosure, IFRS Supervisory Convergence Report PDF
3.69 MB
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
05/03/2013 2013/SMSG/03 SMSG Advice on Benchmarks/Indices Securities and Markets Stakeholder Group, Benchmarks Letter PDF
253.23 KB
28/05/2021 ESMA81-393-98 Supervisory Briefing on Benchmark administrators’ presence in their Member States of location and outsourcing Benchmarks, Supervisory convergence Report PDF
200.21 KB
23/09/2021 ESMA32-61-468 Third Agenda Consultation letter to EFRAG Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.42 KB
23/09/2021 ESMA32-61-457 Third Agenda Consultation letter to the IASB Corporate Disclosure, IAS Regulation, IFRS Supervisory Convergence Letter PDF
355.57 KB

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