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ESMA Library

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

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14 documents
Date Reference Title Sections Type Main document Info
2015/1057 ESMA Guidelines on Alternative Performance Measures Issuer disclosure, Financial reporting Final Report DOWNLOAD 484.57 KB
2015/659 ESMA Report on Enforcement and Regulatory Activities of Accounting Enforcers in 2014 Issuer disclosure, Financial reporting Final Report DOWNLOAD 633.7 KB
2014/807 Final Report on ESMA Guidelines on enforcement of financial information Issuer disclosure, Financial reporting Final Report DOWNLOAD 617.22 KB
2014/643 Review on the application of accounting requirements for business combinations in IFRS financial statements Issuer disclosure, Financial reporting Final Report DOWNLOAD 751.04 KB
2014/551 IFRS Enforcement in Europe in 2013 Issuer disclosure, Financial reporting Final Report DOWNLOAD 694.9 KB
2013/1022 IFRS Enforcement in Europe in 2012 Financial reporting Final Report DOWNLOAD 195.1 KB
2013/218 Considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 446.95 KB
2013/2 European enforcers review of impairment of goodwill and other intangible assets in the IFRS financial statements Financial reporting Final Report DOWNLOAD 500.65 KB
2012/525 Summary of responses on considerations of materiality in financial reporting Issuer disclosure, Financial reporting Final Report DOWNLOAD 383.4 KB
2012/482 Review of Greek Government Bonds accounting practices Issuer disclosure, Financial reporting Final Report DOWNLOAD 583.61 KB
2012/412 Activity Report on IFRS Enforcement in the European Economic Area in 2011 Financial reporting Final Report DOWNLOAD 345.02 KB
2011/372 Final report - Review of European enforcers on the implementation of IFRS 8 Financial reporting Final Report DOWNLOAD 584.18 KB
2011/355 Report - Activity Report on IFRS Enforcement in 2010 Financial reporting Final Report DOWNLOAD 128.34 KB
2011/62 10th Extract from EECS's Database of Enforcement Decisions Financial reporting Final Report DOWNLOAD 361.42 KB