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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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509 documents
Date Reference Title Sections Type Main document Info
ESMA32-492305124-39 Terms of Reference - Issuers Standing Committee Issuer disclosure Reference DOWNLOAD 133.16 KB
ESMA32-193237008-8791 Report on 2024 Corporate reporting enforcement and regulatory activities Corporate Finance, Financial reporting, Prospectus Report DOWNLOAD 3.06 MB
ESMA32-644431002-533 Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 179.75 KB
Related documents Letter to IASB on the Exposure Draft Provisions – Targeted Improvements
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ESMA32-644431002-532 Letter to IASB on the Exposure Draft Provisions – Targeted Improvements Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 205.75 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Provisions – Targeted Improvements
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Translated versions
ESMA71-545613100-2696 Press Release - ESMA contributes to simplification and burden reduction Financial reporting, Market data, Press Releases Press Release DOWNLOAD 210.32 KB
ESMA32-644431002-525 Letter to IASB on the Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 218.45 KB
ESMA32-644431002-530 Letter to EFRAG on due process on the IASB’s Exposure Draft Equity Method of Accounting Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 212.99 KB
ESEF EEAP CP Taxonomy set prototype Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 1.47 MB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy
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ESMA32-2009130576-3267 Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 128.1 KB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Taxonomy set prototype
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ESMA32-2009130576-3266 Annex VII - ESES RTS - Schema of the core ESRS taxonomy Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 463.03 KB
Related documents Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
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ESMA32-2009130576-3281 Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Electronic reporting, Financial reporting, Sustainable finance Reference DOWNLOAD 706.78 KB
Related documents Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
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ESMA32-2009130576-3024 Consultation Paper on the RTS on the European Single Electronic Format (ESEF) for sustainability reporting and on the amendments to the RTS on the European Electronic Access Point (EEAP) Electronic reporting, Financial reporting, Sustainable finance Consultation Paper DOWNLOAD 1.49 MB
Related documents Consultation Paper on ESEF RTS - marking up rules for sustainability reports and financial notes and EEAP RTS amendments - Reply form Annex VII - ESES RTS - Schema of the core ESRS taxonomy Annex VIII - ESEF RTS - Schema of the core Article 8 taxonomy Taxonomy set prototype
Summary
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ESMA32-483087481-397 Letter to EFRAG on the IASB’s Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (proposed illustrative examples) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 375.21 KB
ESMA32-483087481-78 Letter to IASB on the Exposure Draft Climate-related and Other Uncertainties in the Financial Statements (proposed illustrative examples) Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 224.53 KB
ESMA32-1283113657-1170 Verena Ross' Keynote speech at the Conference on Corporate Governance in Croatia, 19 November 2024 Corporate Governance, Market data, Prospectus, Speeches Speech DOWNLOAD 198.2 KB
ESMA32-1188985980-1046 From “black box” to “open book”? Evidence from the first application of IFRS 17 Insurance Contracts Financial reporting Report DOWNLOAD 2.55 MB
ESMA32-193237008-8369 European common enforcement priorities for 2024 corporate reporting Financial reporting Statement DOWNLOAD 316.57 KB
2015/1596 Standard form for disclosure of Home Member State Issuer disclosure, Transparency Reference DOWNLOAD 439.57 KB
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Translated versions BG , CS , DA , DE , EL , ES , ET , FI , FR , HR , HU , IT , LT , LV , MT , NL , PL , PT , RO , SL , SK , SV
ESMA32-483087481-68 Statement - Clearing the smog: Accounting for Carbon Allowances in Financial Statements Financial reporting, Issuer disclosure, Trading Statement DOWNLOAD 449.21 KB
ESMA32-1283113657-1168 Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity Corporate Finance, Financial reporting, Issuer disclosure Letter DOWNLOAD 151.41 KB
Related documents Letter to EFRAG on the IASB’s Exposure Draft Contracts for Renewable Electricity
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