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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
ESMA32-339-197 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
ESMA32-67-184 Compliance table - guidelines on APMs ESMA 2015-1415 Issuer disclosure, Guidelines and Technical standards Compliance table DOWNLOAD 127.7 KB
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
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
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
ESMA32-380-143 National thresholds for shareholder identification under the revised SRD Prospectus, Corporate Governance Reference DOWNLOAD 130.51 KB
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
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-67-791 Letter to IFRS IC on classification of SPAC shares as equity or liability (IAS 32) Audit, Financial reporting, Investor protection, Prospectus Letter DOWNLOAD 223.92 KB
ESMA32-61-468 Third Agenda Consultation letter to EFRAG Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.42 KB
ESMA32-61-457 Third Agenda Consultation letter to the IASB Issuer disclosure, Audit, Financial reporting Letter DOWNLOAD 355.57 KB
ESMA32-334-419 Response to IFRS Foundation - Changes to the Constitution for a future ISSB Issuer disclosure, Audit Letter DOWNLOAD 159.18 KB
ESMA32-339-183 Letter to IFRS IC on IFRS IC’s tentative agenda decision on TLTRO III Financial reporting Letter DOWNLOAD 114.43 KB
ESMA32-67-790 Letter to IFRS IC on rent concessions Financial reporting Letter DOWNLOAD 238.98 KB
ESMA32-61-467 Letter to EFRAG on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 276.92 KB
ESMA32-61-455 Letter to IASB on IASB’s Discussion Paper Business Combinations Under Common Control Financial reporting Letter DOWNLOAD 271.29 KB
ESMA32-61-466 Letter to IASB on IAS 21 amendments Financial reporting Letter DOWNLOAD 186.7 KB
ESMA32-61-469 Letter to EFRAG on IAS 21 amendments Financial reporting Letter DOWNLOAD 189.6 KB
ESMA32-61-477 Letter to EFRAG on Rate Regulated Activities Financial reporting Letter DOWNLOAD 194.49 KB
ESMA32-61-472 Letter to IASB on Rate Regulated Activities Financial reporting Letter DOWNLOAD 193.76 KB