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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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25 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
ESMA74-362-2566 Third updated LEI statement SFTR Market data, Post Trading, Securities Financing Transactions Statement DOWNLOAD 130.43 KB
ESMA32-63-1186 Public Statement on the European Common Enforcement Priorities 2021 Issuer disclosure, Audit, Financial reporting Statement DOWNLOAD 151.59 KB
ESMA74-362-1934 Updated LEI statement SFTR Market data, Post Trading, Securities Financing Transactions Statement DOWNLOAD 128.32 KB
ESMA32-63-1156 Public statement Application of TD requirements following Brexit Brexit, Issuer disclosure, Financial reporting, Supervisory convergence Statement DOWNLOAD 104.37 KB
ESMA80-192-10053 Public Statement_Registration_DTCC Data Repository (Ireland) PLC under EMIR and SFTR Securities Financing Transactions, Trade Repositories Statement DOWNLOAD 76.58 KB
ESMA74-362-881 Statement Brexit EMIR and SFTR data Brexit, Post Trading, Securities Financing Transactions Statement DOWNLOAD 257.04 KB
ESMA32-63-1041 Public Statement on the European Common Enforcement Priorities 2020 Issuer disclosure, Financial reporting Statement DOWNLOAD 266.78 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
ESMA71-99-1321 ESMA registers SFTR TRs Press Releases, Securities Financing Transactions, Trade Repositories Statement DOWNLOAD 95.4 KB
ESMA80-191-995 COVID-19 Public Statement COVID-19, Securities Financing Transactions Statement DOWNLOAD 113.93 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
ESMA32-63-503 European common enforcement priorities for 2018 annual financial reports Issuer disclosure, Financial reporting Statement DOWNLOAD 489.61 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
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
2016/1148 Public Statement Issues for consideration in implementing IFRS 15 Audit, Financial reporting Statement DOWNLOAD 373.45 KB
2015/1609 Public Statement - Improving Disclosures Issuer disclosure, Financial reporting Statement DOWNLOAD 169.77 KB
2015/1608 Public Statement - ECEP 2015 Issuer disclosure, Financial reporting Statement DOWNLOAD 210.15 KB