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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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36 documents
Date Reference Title Sections Type Main document Info
ESMA32-193237008-1793 Statement on European Common Enforcement priorities for 2023 annual reports Financial reporting, Issuer disclosure, Sustainable finance Statement DOWNLOAD 225.71 KB
ESMA32-63-1320 ESMA statement on European Common Enforcement priorities for 2022 annual reports Issuer disclosure, Financial reporting Statement DOWNLOAD 608.88 KB
ESMA71-99-1864 ESMA Statement on Ukraine Benchmarks, Board of Supervisors, CCP, Issuer disclosure, Credit Rating Agencies, Fund Management, Market Abuse, Market Integrity, Trading, Post Trading, Press Releases, Trade Repositories, Trading Statement DOWNLOAD 93.35 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 KB
ESMA 33-5-857 ESMA Public Statement on CRA Endorsement Oct 2020 Credit Rating Agencies Statement DOWNLOAD 117.99 KB
ESMA32-61-417 Public Statement on supervisory action on accounting for COVID-19 lease modifications COVID-19, Financial reporting Statement DOWNLOAD 120.44 KB
ESMA32-63-743 Considerations on recognition of deferred tax assets arising from the carry-forward of unused tax losses Financial reporting Statement DOWNLOAD 169.19 KB
ESMA90-1-83 Brexit Update March 2019 Brexit, Credit Rating Agencies, Trading, Market data, Post Trading, Trade Repositories Statement DOWNLOAD 121.13 KB
ESMA33-5-735 ESMA statement on the endorsement of UK credit ratings in case of a no-deal Brexit Brexit, Credit Rating Agencies Statement DOWNLOAD 122.54 KB
ESMA80-187-149 Public statement - Contingency plans of Credit Rating Agencies and Trade Repositories in the context of the United Kingdom withdrawing from the European Union Brexit, Credit Rating Agencies, Trade Repositories Statement DOWNLOAD 137.78 KB
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 KB
ESMA71-99-650 Kroll Bond Rating Agency Europe Limited Registration Credit Rating Agencies, Press Releases Statement DOWNLOAD 164.33 KB
ESMA32-63-340 Public Statement on European common enforcement priorities for 2017 IFRS financial statements Issuer disclosure, Financial reporting Statement DOWNLOAD 287.62 KB
ESMA33-9-174 Opening Statement for ECON Scrutiny Hearing on CRA Regulation Credit Rating Agencies Statement DOWNLOAD 154.31 KB
2016-1563 Issues for consideration in implementing IFRS 9: Financial Instruments Audit, Issuer disclosure, Financial reporting Statement DOWNLOAD 267.72 KB
ESMA/2016/1528 European common enforcement priorities for 2016 financial statements Issuer disclosure, About ESMA, Financial reporting Statement DOWNLOAD 317.18 KB
2016/1159 Public notice - Infrigement by Fitch Credit Rating Agencies, Press Releases Statement DOWNLOAD 324.96 KB
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB