ESMA LIBRARY
The ESMA Library contains all ESMA documents. Please use the search and filter options to find specific documents.
215
REFINE YOUR SEARCH
Sections
- (-) Remove Warnings and publications for investors filter Warnings and publications for investors
- (-) Remove IAS Regulation filter IAS Regulation
- 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 (288) 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
- 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
- Prospectus (65) Apply Prospectus filter
- Innovation and Products (60) Apply Innovation and Products filter
- Planning reporting budget (48) Apply Planning reporting budget filter
- Securitisation (47) Apply Securitisation 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
- Investor Warning (91) Apply Investor Warning filter
- Letter (64) Apply Letter filter
- Reference (40) Apply Reference filter
- Press Release (8) Apply Press Release filter
- Statement (8) Apply Statement filter
- Report (2) Apply Report filter
- Final Report (1) Apply Final Report filter
- Opinion (1) Apply Opinion filter
Your filters Reset all filters
| Date | Ref. | Title | Section | Type | Download | Info | Summary | Related Documents | Translated versions |
|---|---|---|---|---|---|---|---|---|---|
| 18/01/2016 | 2016/37 | ESMA CL to EFRAG Draft Interpretation Foreign Currency | IAS Regulation | Letter | PDF 29.47 KB |
||||
| 18/01/2016 | 2016/36 | ESMA CL to the Draft Interpretation Foreign Currency | IAS Regulation | Letter | PDF 29.3 KB |
||||
| 18/01/2016 | 2016/35 | ESMA CL to the IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.28 KB |
||||
| 18/01/2016 | 2016/34 | ESMA CL to EFRAG on IFRS IC DI Uncertain tax positions | IAS Regulation | Letter | PDF 30.35 KB |
||||
| 02/12/2015 | 2015/1742 | Comment letter to the IFRS IC on TAD relating to IFRS 5 | IAS Regulation | Letter | PDF 40.22 KB |
||||
| 02/12/2015 | 2015/1741 | ESMA CL to EFRAG on IASB Agenda consultation | IAS Regulation | Letter | PDF 792.08 KB |
||||
| 02/12/2015 | 2015/1740 | ESMA CL to the IASB Agenda consultation | IAS Regulation | Letter | PDF 798.64 KB |
||||
| 20/11/2015 | 2015/1749 | Comment Letter to EFRAG’s draft letter on endorsement advice on adoption of IFRS 9 | IAS Regulation | Letter | PDF 75.85 KB |
||||
| 20/11/2015 | 2015/1739 | ESMA letter to EFRAG- Trustees' review of the structure and effectiveness of the IFRSF | Corporate Disclosure, IAS Regulation | Letter | PDF 192.32 KB |
||||
| 20/11/2015 | 2015-1738 | ESMA letter to IFRSF- Trustees' review of the structure and effectiveness of the IFRSF | IAS Regulation | Letter | PDF 281.58 KB |
||||
| 18/11/2015 | 2015/1733 | ESMA CL- ED Conceptual Framework and Update of References | Corporate Disclosure, IAS Regulation | Letter | PDF 402.66 KB |
||||
| 18/11/2015 | 2015/1734 | ESMA CL EFRAG Conceptual Framework | Corporate Disclosure, IAS Regulation | Letter | PDF 472.48 KB |
||||
| 08/10/2015 | 2015/1516 | ESMA CL to the IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 250.89 KB |
||||
| 08/10/2015 | 2015/1517 | ESMA CL to EFRAG re IASB ED Amedments to IAS 19 and IFRIC 14 | IAS Regulation | Letter | PDF 251.7 KB |
||||
| 08/10/2015 | 2015/1518 | ESMA CL to the IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 270.22 KB |
||||
| 08/10/2015 | 2015/1519 | ESMA CL to EFRAG re IASB ED Clarifications to IFRS 15 | IAS Regulation | Letter | PDF 269.51 KB |
||||
| 08/10/2015 | 2015/1520 | ESMA CL to the IASB ED Effective date of amedments to IFRS 10 and IAS 28 | IAS Regulation | Letter | PDF 148.01 KB |
||||
| 08/10/2015 | 2015/1521 | ESMA CL to EFRAG re IASB ED Effective date of amedments to IFR... | IAS Regulation | Letter | PDF 149.02 KB |
||||
| 07/11/2014 | 2014/1344 | ESMA Response to public consultation on the IAS Regulation | Corporate Disclosure, IAS Regulation | Reference | PDF 305.48 KB |
ESMA response to the European Commission consultation on the IAS Regulation |
|||
| 29/10/2014 | 2014/1278 | Report on the equivalence of the Indian Accounting Standards | Corporate Disclosure, IAS Regulation | Final Report | PDF 1.7 MB |
This report fulfils the mandate received by the European Securities and Markets Authority (ESMA) from the European Commission (EC) in February 2014 to provide it with an update on the level of convergence of the Indian Accounting Standards (Ind-AS)1 towards International Financial Reporting Standards (IFRS) and the quality of application and enforcement of the Ind-AS, so that the EC can provide a progress report to the Council and the European Parliament (EP) in line with its obligations under Commission Regulation (EC) 1569/2007. |