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ESMA32-1188985980-283 |
Letter to IASB on the Request for Information on the Post Implementation Review of IFRS 9 – Impairment |
Financial reporting |
Letter |
DOWNLOAD 330.37 KB |
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ESMA 32-992851010-1019 |
Letter to International Sustainability Standards Board (ISSB) on the consultation to enhance the international applicability of the SASB Standards |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 273.97 KB |
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ESMA32-992851010-1018 |
Letter to International Sustainability Standards Board (ISSB) on the consultation on Agenda Priorities |
Financial reporting, Sustainable finance |
Letter |
DOWNLOAD 237.73 KB |
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ESMA32-1188985980-276 |
Letter to IASB on the Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 297.64 KB |
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ESMA32-1188985980-275 |
Letter to EFRAG on the IASB’s Exposure Draft Amendments to the Classification and Measurement of Financial Instruments |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 294.76 KB |
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ESMA32-1188985980-272 |
ESMA response to IFRS Interpretations Committee on Tentative Agenda Decision: Premiums Receivable from an Intermediary (IFRS 17 and IFRS 9) |
Financial reporting |
Letter |
DOWNLOAD 166.45 KB |
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ESMA32-63-905 |
List of decisions included 27th Extract |
Financial reporting |
Reference |
DOWNLOAD 336.15 KB |
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ESMA32-63-1465 |
27th Extract from the EECS’s Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 629.39 KB |
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ESMA32-61-506 |
Letter to EFRAG on the IASB’s Exposure Draft International Tax Reform – Pillar Two Model Rules |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 179.17 KB |
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ESMA32-61-505 |
Letter to IASB on Exposure Draft International Tax Reform – Pillar Two Model Rules |
Corporate Finance, Financial reporting, Issuer disclosure |
Letter |
DOWNLOAD 176.62 KB |
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ESMA32-63-1320 |
ESMA statement on European Common Enforcement priorities for 2022 annual reports |
Issuer disclosure, Financial reporting |
Statement |
DOWNLOAD 608.88 KB |
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ESMA32-51-907 |
Letter on the IFRS Interpretations Committee’s tentative agenda decision on Transfer of Insurance Coverage under a Group of Annuity Contracts (IFRS 17) |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 110.67 KB |
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ESMA32-63-1224 |
26th Extract of EECS's Database of Enforcement |
Financial reporting |
Report |
DOWNLOAD 569.85 KB |
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ESMA42-111-6889 |
Follow-up to GLEFI Peer Review Report |
Issuer disclosure, Financial reporting |
Reference |
DOWNLOAD 429.7 KB |
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ESMA32-339-197 |
Letter to IASB’s Request for Information on the Post Implementation Review of IFRS 9 – Classification and Measurement |
Issuer disclosure, Audit, Financial reporting |
Letter |
DOWNLOAD 211.67 KB |
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ESMA32-61-484 |
ESMA letter to EFRAG regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 256.38 KB |
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ESMA32-61-473 |
ESMA letter to IASB regarding Exposure Draft Disclosure Requirements in IFRS Standards – A Pilot Approach |
Issuer disclosure, Financial reporting |
Letter |
DOWNLOAD 255.94 KB |
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ESMA32-339-169 |
Report on the application of the IFRS 7 and IFRS 9 requirements regarding banks’ expected credit losses |
Issuer disclosure, Financial reporting |
Report |
DOWNLOAD 3.69 MB |
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ESMA71-99-1751 |
Press Release - European enforcers target COVID-19 and climate-related disclosures |
Issuer disclosure, Audit, Financial reporting, Press Releases |
Press Release |
DOWNLOAD 97.63 KB |
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ESMA32-63-1186 |
Public Statement on the European Common Enforcement Priorities 2021 |
Issuer disclosure, Audit, Financial reporting |
Statement |
DOWNLOAD 151.59 KB |
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