ESMA LIBRARY

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Date Ref. Title Section Type Download Info Summary Related Documents Translated versions
15/11/2019 ESMA32-61-378 Comment letter to EFRAG on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
35.9 KB
15/11/2019 ESMA32-61-369 Comment letter to IASB on ED IAS 12 Amendments deferred tax aristing from single transaction Letter PDF
37.41 KB
15/11/2019 ESMA32-61-379 Comment letter to IASB on ED IAS 1 amendments Disclosure accounting policies Letter PDF
154.66 KB
15/11/2019 ESMA32-61-380 Comment letter to EFRAG on ED IAS 1 amendments Disclosure accounting policies Letter PDF
166.11 KB
19/08/2019 ESMA32-61-366 Letter to IFRS IC- June 2019 tentative agenda decisions Letter PDF
134.47 KB
17/07/2019 ESMA32-61-359 Letter to EFRAG on IASBF Exposure Draft on proposed amendments to the due process handbook , Letter PDF
355.64 KB
17/07/2019 ESMA32-61-352 Letter to IFRS Foundation- Exposure Draft on proposed amendments to the due process handbook- , Letter PDF
353.36 KB
15/07/2019 ESMA32-61-356 Letter to EFRAG on consultation on Equity Instruments – Research On Measurement Project Letter PDF
101.44 KB
26/03/2019 ESMA32-334-109 Letter to EC- Revision of the European Commission’s Non-Binding Guidelines on Non-Financial Reporting Letter PDF
420.13 KB
22/11/2018 ESMA32-63-566 Letter to IFRS IC on IAS 19 , Letter PDF
130.07 KB
17/07/2018 ESMA32-51-541 Letter to EC- ESMA answer to Fitness Check of the EU framework on public reporting by companies , Letter PDF
153.28 KB
26/06/2018 ESMA32-61-270 Letter to EFRAG on IASB ED on proposed amendments to IAS 8 Letter PDF
839.37 KB
26/06/2018 ESMA32-61-271 Letter to IASB regarding proposed amendments to IAS 8 impracticability Letter PDF
381.22 KB
28/05/2018 ESMA32-61-259 Letter to EFRAG on DP Equity instruments impairment and recycling Letter PDF
310.95 KB
13/09/2017 ESMA32-67-423 Letter to the IASB on post-implementation review- IFRS 13 fair value measurement , , Letter PDF
91.23 KB
26/07/2017 ESMA32-62-91 Comment letter to the IAASB on ISA 540 Auditing accounting estimates , Letter PDF
361.8 KB
18/07/2017 ESMA32-61-178 Letter to IASB regarding its exposure draft on Improvements to IFRS 8 operating segments , Letter PDF
211.3 KB
18/07/2017 ESMA32-61-179 Letter to EFRAG on IASB exposure draft improvements to IFRS 8 operating segments , Letter PDF
212.64 KB
23/05/2017 ESMA32-61-173 Letter to EFRAG on Exposure Draft Amendments to IFRS 9 Prepayment Features , Letter PDF
100.51 KB
23/05/2017 ESMA32-61-166 Letter to the IFRS Interpretations Committee’s tentative agenda decision on IFRS 9- Modification of financial liabilities , Letter PDF
100.98 KB

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