ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
02/10/2014 2014/1211 Letter to IFRS IC on Accounting for exchange of equity instruments Letter PDF
29.86 KB
02/10/2014 2014/1210 Letter to IFRS IC on Core Inventories Letter PDF
32.3 KB
17/09/2014 2014/1158 Letter to the IASB on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.45 KB
17/09/2014 2014/1157 Letter to EFRAG on the ED- Investment Entities Applying the Consolidation Exception Letter PDF
72.01 KB
 
10/07/2014 2014/807 Final Report on ESMA Guidelines on enforcement of financial information , Final Report PDF
617.22 KB

The European Securities and Markets Authority (ESMA) has published its final Guidelines on the enforcement of financial information published by listed entities in the European Union (EU). The aim of the guidelines is to strengthen and promote greater supervisory convergence in existing enforcement practices amongst EU accounting enforcers. The Guidelines set out the principles to be followed by accounting enforcers throughout the enforcement process by defining the objectives, the characteristics of the enforcers, and some common elements in the enforcement process.

25/06/2014 2014/688 Letter to EFRAG- The role of the business model in financial statements- Research Paper Letter PDF
192.41 KB
17/06/2014 2014/645 Letter to the IASB- IFRS 3 Business Combinations Letter PDF
149.08 KB
This letter deals with the IASB’s request for information on the post-implementation review: IFRS 3 Business Combinations.
16/06/2014 2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements , Final Report PDF
751.04 KB

This report evaluates the consistency of application of key requirements of IFRS 3 - Business Combinations and how compliant and entity-specific IFRS 3 disclosures are in the 2012 annual IFRS financial statements of a sample of 56 issuers in the European Union (EU). It also includes other IFRS 3 issues identified as part of the enforcement experience of European national enforcers (European Enforcers) that participate in the European Enforcers Coordination Sessions (EECS).

05/06/2014 2014/603 Letter to the IFRS Interpretations Committee- IAS 34 Letter PDF
117.54 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 34 - Interim Financial Reporting: condensed statement of cash flows.
05/06/2014 2014/602 Letter to the IFRS Interpretations Committee- IAS 12 Letter PDF
114.07 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 – Income Taxes: recognition of deferred tax for a single asset in a corporate wrapper.
23/05/2014 2014/551 IFRS Enforcement in Europe in 2013 , Final Report PDF
694.9 KB
23/04/2014 2014/430 Letter to the IFRS interpretations committee- IFRS 11 Letter PDF
48.13 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IFRS 11 - Joint Arrangements: Classification of Joint Arrangements.
23/04/2014 2014/429 Letter to the IFRS interpretations committee- IAS 32 Letter PDF
43.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 32 - Financial Instruments: presentation - accounting for a financial instrument that is mandatorily convertible into a variable number of shares subject to a cap and a floor.  
23/04/2014 2014/428 Letter to the IFRS interpretations committee- IAS 19 Letter PDF
40.88 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 19 - Employee benefits: plans with a guaranteed return on contributions or notional contributions.  
23/04/2014 2014/427 Letter to the IFRS interpretations committee- IAS 12 Letter PDF
49.41 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 12 - Income taxes: threshold of recognition of an asset in the situation in which the tax position is uncertain. 
23/04/2014 2014/426 Letter to the IFRS interpretations committee- IAS 1 Letter PDF
49.77 KB
This letter deals with the IFRS Interpretations Committee's tentative agenda decision on IAS 1 - Presentation of financial statements. 
01/04/2014 2014/342 Languages accepted for the purpose of the scrutiny of the Prospectus and requirements of translation of the Summary- March 2014 , Final Report PDF
194.98 KB
The document provides an overview of the languages that each national competent authority accepts when acting as home or host competent authority, as the case may be, for the purpose of the scrutiny of the prospectus. In addition the document outlines national requirements in relation to translation of summaries.
14/03/2014 2014/275 Letter to the IASB on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
147.07 KB
14/03/2014 2014/274 Letter to EFRAG on the ED Annual Improvements to IFRSs 2012 2014 Cycle Letter PDF
238.31 KB
20/02/2014 2014/186 Letter to Françoise Flores (EFRAG) regarding The IASB’s Exposure Draft Equity Method in Separate Financial Statements Letter PDF
186.09 KB