ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
186
REFINE YOUR SEARCH
Sections
- (-) Remove IAS Regulation filter IAS Regulation
- (-) Remove Prospectus filter Prospectus
- (-) Remove Securitisation filter Securitisation
- CESR Archive (1055) Apply CESR Archive filter
- Guidelines and Technical standards (585) Apply Guidelines and Technical standards filter
- Post Trading (306) Apply Post Trading filter
- Corporate Disclosure (297) Apply Corporate Disclosure filter
- MiFID - Investor Protection (292) Apply MiFID - Investor Protection filter
- Fund Management (289) Apply Fund Management filter
- Press Releases (277) Apply Press Releases filter
- MiFID - Secondary Markets (266) Apply MiFID - Secondary Markets filter
- Credit Rating Agencies (218) Apply Credit Rating Agencies filter
- Corporate Information (204) Apply Corporate Information filter
- Joint Committee (199) Apply Joint Committee filter
- Securities and Markets Stakeholder Group (166) Apply Securities and Markets Stakeholder Group filter
- Warnings and publications for investors (141) Apply Warnings and publications for investors filter
- Speeches (134) Apply Speeches filter
- Board of Supervisors (132) Apply Board of Supervisors filter
- Risk Analysis & Economics - Markets Infrastructure Investors (115) Apply Risk Analysis & Economics - Markets Infrastructure Investors filter
- IFRS Supervisory Convergence (101) Apply IFRS Supervisory Convergence filter
- Management Board (95) Apply Management Board filter
- Short Selling (75) Apply Short Selling filter
- Supervisory convergence (74) Apply Supervisory convergence filter
- Procurement (73) Apply Procurement filter
- Market Integrity (72) Apply Market Integrity filter
- Market Abuse (66) Apply Market Abuse filter
- Innovation and Products (60) Apply Innovation and Products filter
- Planning reporting budget (48) Apply Planning reporting budget filter
- International cooperation (42) Apply International cooperation filter
- Brexit (38) Apply Brexit filter
- Benchmarks (36) Apply Benchmarks filter
- Transparency (27) Apply Transparency filter
- European Single Electronic Format (22) Apply European Single Electronic Format filter
- Audit (20) Apply Audit filter
- Corporate Finance (20) Apply Corporate Finance filter
- Board of Appeal (18) Apply Board of Appeal filter
- Corporate Governance (18) Apply Corporate Governance filter
- Trade Repositories (18) Apply Trade Repositories filter
- Careers (12) Apply Careers filter
- MiFID II: Transparency Calculations and DVC (11) Apply MiFID II: Transparency Calculations and DVC filter
- Securities Financing Transactions (11) Apply Securities Financing Transactions filter
- Sustainable finance (7) Apply Sustainable finance filter
- ITMG (3) Apply ITMG filter
- Vacancies (3) Apply Vacancies filter
- Trading (1) Apply Trading filter
Type of document
- Letter (72) Apply Letter filter
- Reference (36) Apply Reference filter
- Final Report (18) Apply Final Report filter
- Consultation Paper (17) Apply Consultation Paper filter
- Report (9) Apply Report filter
- Press Release (8) Apply Press Release filter
- Statement (6) Apply Statement filter
- Opinion (5) Apply Opinion filter
- Technical Advice (4) Apply Technical Advice filter
- Guidelines & Recommendations (3) Apply Guidelines & Recommendations filter
- Q&A (3) Apply Q&A filter
- CESR Document (2) Apply CESR Document filter
- Speech (2) Apply Speech filter
- Technical Standards (1) Apply Technical Standards filter
Your filters Reset all filters
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 18/01/2016 | 2016/35 | ESMA CL to the IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.28 KB |
||||
| 18/01/2016 | 2016/36 | ESMA CL to the Draft Interpretation Foreign Currency | IAS Regulation | Letter | PDF 29.3 KB |
||||
| 18/01/2016 | 2016/37 | ESMA CL to EFRAG Draft Interpretation Foreign Currency | IAS Regulation | Letter | PDF 29.47 KB |
||||
| 26/01/2016 | 2016/92 | Comment letter to the IFRS IC TAD on IAS 20 | IAS Regulation | Letter | PDF 42.71 KB |
||||
| 26/01/2016 | 2016/93 | Comment letter to the IFRS IC TAD on IAS 39-IFRS 9 | IAS Regulation | Letter | PDF 43.93 KB |
||||
| 01/02/2016 | 2016/172 | Comment Letter to IASB on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ | IAS Regulation | Letter | PDF 79.41 KB |
||||
| 01/02/2016 | 2016/173 | Comment Letter to EFRAG on ED ‘Applying IFRS 9 Financial Instruments with IFRS 4 Insurance Contracts’ | IAS Regulation | Letter | PDF 81.2 KB |
||||
| 08/02/2016 | 2016/268 | Opinion on equivalence of Turkish prospectus regime | Prospectus | Opinion | PDF 98.76 KB |
||||
| 11/02/2016 | 2016/214 | ToR OWG Prospectus | Prospectus | Reference | PDF 87.64 KB |
||||
| 16/02/2016 | 2016/279 | CL to EFRAG SPS Cash flow issues | IAS Regulation | Letter | PDF 52.99 KB |
||||
| 16/02/2016 | 2016/280 | CL to the IASB ED Improvements IFRS Cycle | IAS Regulation | Letter | PDF 52.52 KB |
||||
| 16/02/2016 | 2016/281 | CL to EFRAG on IASB ED Improvements IFRS Cycle | IAS Regulation | Letter | PDF 53.25 KB |
||||
| 16/02/2016 | 2016/282 | CL to the IASB ED Amendments to IAS 40 | IAS Regulation | Letter | PDF 47.37 KB |
||||
| 16/02/2016 | 2016/283 | CL to EFRAG on IASB ED Amendments to IAS 40 | IAS Regulation | Letter | PDF 47.96 KB |
||||
| 19/02/2016 | 2016/302 | CL to IFRS PS on materiality | IAS Regulation | Letter | PDF 72.14 KB |
||||
| 19/02/2016 | 2016/303 | CL to EFRAG IFRS PS on materiality | IAS Regulation | Letter | PDF 69.77 KB |
||||
| 30/06/2016 | 2016/1055 | Peer Review Report on Prospectus Approval Process | Prospectus, Supervisory convergence | Final Report | PDF 1.23 MB |
||||
| 30/06/2016 | 2016/1047 | Press Release Prospectus Peer Review | Prospectus, Supervisory convergence | Press Release | PDF 188.52 KB |
||||
| 20/07/2016 | 2016/1148 | Public Statement Issues for consideration in implementing IFRS 15 | IAS Regulation, IFRS Supervisory Convergence | Statement | PDF 373.45 KB |
||||
| 22/07/2016 | 2016/1161 | Comment letter to the IFRS Interpretations Committee’s tentative agenda decision on IAS 32 | Corporate Disclosure, IAS Regulation | Letter | PDF 87.16 KB |